A taxpayer asked that his return be amended to allow travel expenses based on a favorable decision that a co-worker in similar circumstances had received in the Tax Court pursuant to the informal procedure. In finding that such decision had limited relevance, the Agency referred to IC 75-7R3, para. 4, then stated:
The Agency therefore does not automatically agree to process an amended tax return on the basis that another taxpayer has won their case in court. Furthermore, from a legal point of view, a taxpayer is not affected by a judgment to which they are not a party.
Furthermore, the Agency cannot be forced to agree to process an amended return reflecting a judgment handed down by the Tax Court of Canada under the Informal Procedure because such a judgment does not constitute binding jurisprudence according to … section 18.28 of the Tax Court of Canada Act … .