Carolyn Pollard - Page 5

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          Revenue Service (IRS) should have "told me that there was no such           
          [Black] tax" credit.                                                        
              There is no requirement for the IRS to advise citizens of              
          every scam and con devised by those seeking to avoid the lawful             
          payment of Federal income taxes.  The list of such scams and cons           
          is limited only by the imagination of the con artist.  The                  
          argument petitioner raises is tantamount to a claim of estoppel,            
          a claim that was rejected by the Court on facts similar to those            
          in this case.  See Wilkins v. Commissioner, supra.                          
               Taxpayers bear the responsibility for paying the correct               
          amount of tax and, especially, to verify any scheme that seems              
          too good to be true.  Petitioner has failed to provide the Court            
          with a factual or legal basis to reduce respondent's                        
          determination.                                                              
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                                  Decision will be                    
                                             entered for respondent.                  
















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