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However, we take judicial notice that the instructions to Form
1040EZ, Form 1040A, U.S. Individual Income Tax Return (Form
1040A),11 and Form 1040 state in pertinent part:
Assistance With Your Return. IRS offices can help you
prepare your return. An assister will explain a Form
1040EZ, 1040A, or 1040 with Schedules A and B to you
and other taxpayers in a group setting. * * *
The Fifth Amendment to the Constitution (Fifth Amendment)
protects against the deprivation of life, liberty, or property
without due process of law. The Due Process Clause of the Fifth
Amendment provides protection against Federal discriminatory
action “so unjustifiable as to be violative of due process”.
Shapiro v. Thompson, 394 U.S. 618, 642 (1969); see Ward v.
Commissioner, 608 F.2d 599, 601-602 (5th Cir. 1979), affg. per
curiam T.C. Memo. 1979-39. The Due Process Clause of the Fifth
Amendment also has been held to incorporate the Equal Protection
Clause of the Fourteenth Amendment to the Constitution. Johnson
v. Robison, 415 U.S. 361, 364-365 n.4 (1974); Ward v. Commis-
sioner, supra at 602.
Assuming arguendo that the IRS provided assistance to
certain taxpayers with respect to the preparation of Forms
1040EZ, Forms 1040A, and Forms 1040 with only Schedules A and B,
11Petitioner was ineligible to use Form 1040A for his tax-
able year 2000. That was because, according to the instructions
for Form 1040A for the taxable year 2000 of which we take judi-
cial notice, a taxpayer who had income from a trade or business
that must be reported in Schedule C was not eligible to use Form
1040A.
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