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have not made a prima facie showing that either of the elements
are met; i.e., (1) That respondent applied section 6651(a)(1) to
petitioners while not proceeding against others who were
similarly situated; or (2) that respondent selectively
discriminated against them based on impermissible considerations
such as race, religion, or the desire to prevent the exercise of
constitutional rights.
3. Petitioners’ Allegation That Respondent’s
Determinations for 1991 and 1992 Are Punishment for
Petitioners’ Challenge to Respondent’s Determination
for 1990
Petitioners contend that respondent’s determinations for
1991 and 1992 unlawfully punishes them for challenging
respondent’s determination for 1990. We disagree.
The Commissioner has broad authority to investigate and
examine persons who may be liable for taxes. Greenberg's
Express, Inc. v. Commissioner, 62 T.C. 324, 328-329 (1974). The
IRS “can investigate merely on suspicion that the law is being
violated, or even just because it wants assurance that it is
not.” United States v. Powell, 379 U.S. 48, 57 (1964); United
States v. Morton Salt Co., 338 U.S. 632, 642-643 (1950).
Petitioners point out that respondent issued the notice of
deficiency for 1991 and 1992 after petitioners filed the petition
contesting respondent’s 1990 determination. There is nothing
improper about this sequence of events or the fact that
respondent audited petitioners for 3 consecutive years. See
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