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issued and then, if you believe I have abused my dis-
cretion, you can file suite with the United States Tax
Court. I will still attempt to help you take care of
any remaining liability by helping you request an
alternate collection method, but you MUST get your 2000
and 2001 returns filed first. While you are getting
these other two prepared, please get the 2002 return
prepared also.
I am sorry that the filing of the 1999 return did not
completely take care of your liability, but it did
help. Please call me if you have any questions.
[Reproduced literally.]
On March 7, 2003, respondent issued to petitioner a notice
of determination with respect to his taxable year 1998. At the
time respondent issued that notice, petitioner had not filed a
tax return for his taxable year 2000 or his taxable year 2001.
Petitioner was not able to prepare himself Form 1040 for his
taxable year 2000 because of the complexity of claiming a busi-
ness loss to which he believed he was entitled for that year and
the lack of records to substantiate any such loss.6
The notice of determination that respondent issued to
petitioner with respect to his taxable year 1998 stated in
pertinent part: “Since you are not in compliance with all your
filing requirements, we cannot enter into any type of alternate
6Petitioner was able to prepare Form 1040EZ, Income Tax
Return for Single and Joint Filers With No Dependents (Form
1040EZ). However, he was not eligible to use Form 1040EZ for his
taxable year 2000. That was because, according to the instruc-
tions for Form 1040EZ for the taxable year 2000 of which we take
judicial notice, a taxpayer who had income from a trade or
business that must be reported in Schedule C was not eligible to
use Form 1040EZ.
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