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in order to prevail on his constitutional argument, petitioner
must nonetheless show that the IRS’s failure to prepare, or to
help him in preparing, Form 1040 with Schedule C for his taxable
year 2000 was not premised upon a rational basis,12 see Regan v.
Taxation With Representation, 461 U.S. 540, 547 (1983), and
instead was premised upon an impermissible basis such as race,
religion, or the desire to prevent the exercise of petitioner’s
constitutional rights, see United States v. Kahl, 583 F.2d 1351,
1353 (5th Cir. 1978); United States v. Swanson, 509 F.2d 1205,
1208 (8th Cir. 1975).
On the record before us, we find that petitioner has not
carried his burden of establishing that the failure of the IRS to
prepare, or to assist him in preparing, Form 1040 with Schedule C
for his taxable year 2000 was based upon a constitutionally
impermissible standard. We conclude that the IRS did not violate
petitioner’s rights to equal protection (or to due process) under
the Constitution.
Based upon our examination of the entire record in this
case, we find that petitioner has not carried his burden of
establishing that the Court should reject the determination in
the notice of determination to proceed with the collection action
with respect to petitioner’s taxable year 1998.
12The IRS clearly lacks the resources to prepare tax returns
for all taxpayers or to help all taxpayers in preparing such
returns.
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