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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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Last modified: May 25, 2011