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Petitioners further contend they relied on the instructions
the Commissioner issued for the form. The portion of the
instructions petitioners rely on states:
General Instructions
Purpose of Form
The tax laws give special treatment to some types of income
and allow special deductions for some types of expenses.
These laws enable some taxpayers with substantial economic
income to significantly reduce their regular tax. The
purpose of the alternative minimum tax (AMT) is to ensure
that these taxpayers pay a minimum amount of tax on their
economic income. Use Form 6251 to figure the amount, if
any, of your AMT.
Petitioner argued that he and his spouse did not have substantial
economic income, and, therefore, the AMT was not intended to
apply to them. While there may be differences of opinion as to
what constitutes substantial economic income, the short answer to
petitioners' argument is that whatever amounts result from the
computations provided for by the statute, those amounts
constitute the AMT. Whether that amount is inequitable is a
matter more appropriately left for congressional resolution.
Benci-Woodward v. Commissioner, 219 F.3d 941 (9th Cir. 2000),
affg. T.C. Memo. 1998-395. Moreover, even if instructions are
incorrect or misleading, the Commissioner is not bound by
guidance he provides to assist taxpayers in filing tax returns
where such guidance is contrary to the law. Dixon v. United
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