- 6 -
The facts in this case are indistinguishable from the facts
presented in Wilkins v. Commissioner, supra. Like petitioners,
the taxpayers in Wilkins v. Commissioner, supra, claimed tax
credits on Form 2439 for slavery reparations. We held that the
Internal Revenue Code “does not provide a tax deduction, credit,
or other allowance for slavery reparations”, and granted the
Commissioner’s motion for summary judgment. Id. at 112-113.
Petitioners’ assertion that respondent should pursue their
tax return preparer is misplaced. As previously observed,
petitioners' tax return was not signed by a tax return preparer.
In any event, although Congress has provided the Commissioner
with remedies that may be enforced against dishonest tax return
preparers, see secs. 6694, 6695, 7407, there is no provision in
law that would relieve petitioners of their personal liability
for the tax deficiency that respondent determined in this case.4
Finally, petitioners’ argument that the period of
limitations bars assessment is simply incorrect. Section 6501(a)
provides that Federal income taxes generally must be assessed
within 3 years after a tax return is filed. Section 6501(b)(1)
provides that a tax return that is filed early, i.e., before the
last day prescribed by law for filing such return, shall be
4 Of course, a taxpayer may assert that he or she
reasonably relied on a tax return preparer as a defense to
certain additions to tax and/or penalties. However, respondent
did not determine that petitioners are liable for any addition to
tax or penalty in this case.
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