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Tax Lawyer, Vol. 63, No. 2 NOTE 573573NOTEAllnutt v. Commissioner: The Taxpayer’s ResponsibilityI. IntroductionCritics of the federal income tax frequently emphasize the Code’s complexity and the high costs associated with compliance. In 2005, for example, taxpayeer spent over $111 billion on their efforts to comply with the federal income tax.1 Even for taxpayers with the best intentions, accurately and timely filing one’s tax returns is difficult and burdensome. Despite the costs of complying...