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provide sufficient information the IRS could rely on to calculate
and assess petitioner’s tax liability. See, e.g., Kartrude v.
Commissioner, 925 F.2d 1379, 1383-1384 (11th Cir. 1991), affg. in
part, revg. in part and remanding T.C. Memo. 1989-75 and T.C.
Memo. 1988-498; Cabirac v. Commissioner, 120 T.C. 163 (2003).
As we have stated previously, a taxpayer who received income
beyond a certain amount during the taxable year is required to
file an income tax return for that taxable year. See secs. 6011
and 6012. To determine whether a taxpayer has filed a valid tax
return, we follow the test enunciated in Beard v. Commissioner,
82 T.C. 766, 777 (1984), affd. 793 F.2d 139 (6th Cir. 1986). To
be a valid return under Beard:
First, there must be sufficient data to calculate tax
liability; second, the document must purport to be a
return; third, there must be an honest and reasonable
attempt to satisfy the requirements of the tax law; and
fourth, the taxpayer must execute the return under
penalties of perjury.
A majority of the Courts of Appeals, including the Court of
Appeals for the Eleventh Circuit,4 have determined that a filed
Form 1040 devoid of financial data is not a valid return. United
States v. Pilcher, 672 F.2d 875, 877 (11th Cir. 1982) (finding
that a return showing no financial information is not a return
4 The caselaw of the Court of Appeals for the Eleventh
Circuit is controlling in this case because it appears to be the
proper Court of Appeals to review this decision. See Golsen v.
Commissioner, 54 T.C. 742, 757 (1970), affd. 445 F.2d 985 (10th
Cir. 1971).
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