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Report them on Line 7." The Court first notes that petitioner
did not receive his unemployment benefits "from a company-
financed supplemental unemployment benefit fund". Therefore, the
statement from the booklet is not applicable to petitioner.
However, even if the booklet had provided erroneous information,
the law is well settled that authoritative tax law is contained
in statutes, regulations, and judicial decisions and not in
informal publications. Zimmerman v. Commissioner, 71 T.C. 367,
371 (1978), affd. without published opinion 614 F.2d 1294 (2d
Cir. 1979); Green v. Commissioner, 59 T.C. 456, 458 (1972).
Publications by the IRS, like the one on which petitioner relied,
are merely guides published by the IRS to aid taxpayers. Dixon
v. United States, 381 U.S. 68, 73 (1965). The Court, however,
does not conclude that the statement relied on by petitioner was
erroneous; petitioner merely misconstrued its meaning.
Decision will be entered
for respondent.
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Last modified: May 25, 2011