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Sego v. Commissioner, supra; Goza v. Commissioner, supra.
In petitioner’s 2000 return that he filed in June 2005, over
two years after respondent issued the notice of determination
with respect to his taxable year 1998, petitioner claimed a
business loss of $36,514 from Schedule C and negative total
income and negative adjusted gross income of $17,299. At trial,
petitioner failed to introduce any reliable evidence that estab-
lishes any of such claimed amounts.9
On the record before us, we find that petitioner has failed
to carry his burden of establishing that he has a loss for his
taxable year 2000 (or any other year) that eliminates peti-
tioner’s unpaid 1998 liability.
We now turn to petitioner’s position that the IRS violated
petitioner’s equal protection rights under the Constitution of
the United States (Constitution). In support of that position,
petitioner argues that section 6404(d) relating to the abatement
of tax implicitly required the IRS to prepare, or to assist him
in preparing, his tax return for his taxable year 2000. Neither
section 6404(d) nor any other provision in the Internal Revenue
8(...continued)
petitioner with respect to his taxable year 1998.
9When petitioner filed his petition in this case, he was
unable to state or quantify the amount of loss for his taxable
year 2000 that should be carried back to his taxable year 1998.
That is because, when petitioner filed the petition in this case,
he had not yet filed his 2000 return. Petitioner did not file
his 2000 return until June 2005.
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