With no explanation, chose the best option from "A", "B", "C" or "D". GRANTED. 1 . Another of the plaintiffs in the age discrimination suit against Auburn University, Milton Alexander, filed an amended tax return to recover the tax that he paid on the liquidated damages awarded to him, claiming that he erroneously overpaid his income taxes because liquidated damages should not be included in taxable income. The Internal Revenue Service granted Mr. Alexander's refund. Shaw cites this fact in support of his motion for summary judgment. While relying on Mid-Continent Supply Co. v. Commissioner, 571 F.2d 1371, 1376 (5th Cir.1978), the court finds that the fact that another taxpayer was treated erroneously is irrelevant to the court’s consideration of plaintiff Shaw’s challenge of the IRS’s denial of his income tax refund. Mid-Continent, 571 F.2d at 1376 (<HOLDING>). 2 . 29 U.S.C. §§ 621-34 (codifying Age

A: holding that irs may not levy against bank account of delinquent taxpayer held in tenancy by the entirety where taxpayer did not have unilateral right to withdraw funds
B: holding that it is well established that a taxpayer has no right to insist upon the same erroneous treatment afforded a similarly situated taxpayer in the past
C: holding that in a proceeding to recover taxes from a nonbankrupt taxpayer the taxpayer has the burden of proving that his taxes complied with the internal revenue code
D: holding that the taxpayer has the burden to prove the governments tax assessment is incorrect
B.