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tax. Sec. 55(a). For noncorporate taxpayers, the tentative tax
is calculated by using the taxpayer’s alternative minimum taxable
income. Sec. 55(b)(1)(A). As relevant to the case before us,
alternative minimum taxable income is a recomputation of taxable
income without the benefit of certain itemized deductions and
personal exemptions. See secs. 55(b)(2), 56(b). Pursuant to
this statutory scheme, respondent calculated petitioner’s AMT
liability to be $4,176.
As previously mentioned, petitioner does not challenge
respondent’s calculation of his AMT liability and agrees that the
calculation was in accordance with the Internal Revenue Code.
Petitioner’s objection is simply that respondent erred in
applying the AMT to petitioner. He asserts that Congress did not
intend for the AMT to apply to taxpayers like him, who are in the
nonwealthy working class. He believes he should not be subject
to the AMT since he works two jobs, night shifts, weekends, and
overtime to support his family. Petitioner also points out that
he did not claim any tax preferences that are targets of the AMT.
(Items of tax preference are described in section 57 and include
depletion, intangible drilling costs, tax-exempt interest,
certain accelerated depreciation or amortization, and exclusion
for gains on sale of certain small business stock.)
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