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deficiency is frivolous. Schiff v. United States, 919 F.2d 830,
832-833 (2d Cir. 1990).
The Commissioner need not prepare a substitute for return
under section 6020(b) in order to determine a deficiency for a
taxpayer who has not filed a return for that year. Roat v.
Commissioner, 847 F.2d 1379, 1381 (9th Cir. 1988); Hartman v.
Commissioner, 65 T.C. 542, 545 (1975); Burnett v. Commissioner,
T.C. Memo. 2002-181, affd. without published opinion 67 Fed.
Appx. 248 (5th Cir. 2003). Where a taxpayer files no return,
respondent may determine the deficiency as if a return had been
filed on which the taxpayer reported the amount of tax due was
zero; the deficiency is the amount of tax due. Laing v. United
States, 423 U.S. 161, 174 (1976); Schiff v. United States, supra;
Roat v. Commissioner, supra.
B. Whether Petitioner Was Denied Equal Protection and Due
Process of Law Because Respondent Failed To Allow Business
Expense Deductions Based on Statistical Information for His
Industry
Petitioner contends that he was denied equal protection and
due process of law because respondent failed to allow business
expense deductions based on statistical information for his
insurance and financial products industry. We disagree.
A taxpayer may deduct all ordinary and necessary expenses
paid or incurred in carrying on a trade or business. Sec.
162(a). Taxpayers are required to maintain records that
sufficiently establish the amount of claimed deductions. Sec.
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