Paul M. and June S. Sengpiehl - Page 15

                                         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).                                      




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