Herbert C. Elliott - Page 10




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          (citing Morton v. Ruiz, 415 U.S. 199 (1974)), affd. 7 F.3d 447              
          (5th Cir. 1993).  The regulation is not contrary to the language            
          of any statute governing the filing of tax returns.  Furthermore,           
          respondent has a definite interest in the manner of the execution           
          of tax returns.  It affects, as here, the period of limitations.            
          Furthermore, as noted supra, returns must be verified under                 
          penalties of perjury.  See sec. 6065.  Criminal liabilities are             
          affixed to the jurat on tax returns.  See, e.g., sec. 7206(1).              
          The requirements of section 1.6012-1(a)(5), Income Tax Regs.,               
          ensure that both the civil and criminal liabilities are not                 
          circumvented.  Under these circumstances we cannot say that the             
          provisions of section 1.6012-1(a)(5), Income Tax Regs., are                 
          arbitrary, capricious, or contrary to the statutory provisions,             
          and we hold that the regulation is valid.                                   
               The execution of the Form 1040 by Mr. Trader in October 1991           
          did not comply with section 1.6012-1(a)(5), Income Tax Regs.                
          Accordingly, the notice of deficiency was issued within the 3-              
          year period, and respondent was not barred by the statute of                
          limitations from issuing the notice of deficiency for                       
          petitioner's 1990 taxable year.                                             
          2.  Addition to Tax Under Section 6651(a)(1)                                
               Section 6651(a) imposes an addition to tax for failing to              
          file a timely income tax return, unless such failure to file is             
          due to reasonable cause and not due to willful neglect.  The                






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