Perry Westcott - Page 12

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          Code requires the IRS to prepare, or to assist in the preparation           
          of, a tax return for any taxpayer.  See United States v. Barnett,           
          945 F.2d 1296, 1300 (5th Cir. 1991).  We reject petitioner’s                
          argument that the IRS had a legal duty to prepare, or to assist             
          him in preparing, a tax return for his taxable year 2000 (or any            
          other taxable year).                                                        
               Although not altogether clear, petitioner also appears to              
          argue that the IRS violated his equal protection rights under the           
          Constitution because it treated him differently from certain                
          other taxpayers.  In this regard, we have found that petitioner             
          was unable to prepare himself Form 1040 for his taxable year 2000           
          because of the complexity of claiming a business loss to which he           
          believed he was entitled and the lack of records to substantiate            
          any such loss.10  We have also found that although petitioner               
          received general assistance from the IRS on how to navigate the             
          processes relating to the preparation and the filing of tax                 
          returns, he did not receive any assistance on how to complete any           
          tax return.                                                                 
               As we understand petitioner’s equal protection argument, in            
          contrast to how the IRS treated petitioner, the IRS helped                  
          certain other taxpayers to prepare their respective tax returns.            
          Petitioner does not specify who such other taxpayers were.                  

               10We have also found that petitioner was able to prepare               
          Form 1040EZ.  However, petitioner was ineligible to use Form                
          1040EZ for his taxable year 2000.  See supra note 6.                        





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