- 187 -
previously stated that "rich people from Hong Kong undermine the
U.S. tax system", he further testified that he proposed the
deficiencies that became the bases for the notices because he
believed that such proposed deficiencies were required by the
substance over form doctrine and Rev. Rul. 87-89, 1987-2 C.B.
195. We have no reason to question the examining agent's credi-
bility, and, in fact, we found him to be totally credible and
candid.
Based on our review of the entire record before us, we find
that petitioner has not established that he was singled out by
respondent for audit and deficiency determination while others
similarly situated were not.
2. Petitioner's Claim That He Was Singled Out
Based on Constitutionally Impermissible Grounds
Even assuming arguendo that petitioner had shown that he was
singled out, that showing, standing alone, would not have jus-
tified our holding that he was denied equal protection of the law
under the Fifth Amendment. In this connection, we have had
occasion to observe that
the Supreme Court has held that the conscious exercise
of some selectivity in enforcement is not in itself a
Federal constitutional violation of due process or
141(...continued)
parties have stipulated that the deficiencies in that case are
based upon deficiencies in withholding tax proposed by the same
examining agent who proposed the deficiencies in withholding tax
that form the bases for the notices herein.
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