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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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