- 12 -
Petitioner, although unmarried in 1994, has not met the
requirements to file as head-of-household. Petitioner did not
maintain the requisite household for Douglas; petitioner’s ex-
wife maintained the Aliso Viejo residence.
To address petitioner’s argument that it is discriminatory
to tax individuals differently, we observe that the
constitutionality of different tax rates for differently situated
taxpayers has been consistently upheld. Jansen v. United States,
567 F.2d 828 (8th Cir. 1977); Barter v. United States, 550 F.2d
1239 (7th Cir. 1977); Shinder v. Commissioner, 395 F.2d 222 (9th
Cir. 1968), affg. per curiam T.C. Memo. 1967-73.
Accordingly, we sustain respondent on this issue.
Addition to Tax Under Section 6651(a)
Respondent received petitioner’s 1994 tax return on August
18, 1995. The tax return was due April 15, 1995. Sec. 6072(a).
Petitioner contends that he timely filed Form 4868, Application
for Automatic Extension of Time to File U.S. Individual Income
Tax Return, requesting a 4-month extension for filing his 1994
tax return. Petitioner provided a copy of this form, dated April
15, 1995, to the Court. Petitioner did not provide any proof of
mailing this request. Respondent contends that the Internal
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011