15
Our research on this issue discloses that the 1991 Form 1040EZ is
entitled "Income Tax Return for Single Filers with No
Dependents". The instruction booklet for the 1991 Form 1040EZ
provides that a filer must meet seven requirements to the form.
The first requirement is: "Your filing status is single". We do
not believe that petitioners could reasonably have been misled by
these instructions. Petitioners' interpretation is clearly
incorrect.4 Respondent is sustained on this issue.
We have considered all of the arguments of both parties,
and, to the extent not discussed herein, we find them to be
without merit or irrelevant.
To reflect the foregoing and the concessions of the parties,
Decision will be entered
under Rule 155.
4 Even if respondent's publication was erroneous or was a
misleading interpretation of the law as petitioners allege,
respondent is not bound by such publication. Green v.
Commissioner, 59 T.C. 456, 458 (1972).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Last modified: May 25, 2011