- 7 -
the year with respect to which the claim is made." Sec.
6511(d)(1).
Petitioner has not proven that the disputed amounts were
attributable to worthless debts or worthless securities. His
allegation in his brief that the disputed amounts stemmed from
debts and securities which became worthless is unsupported by the
record. The documents attached to his brief are not part of that
record. Rule 143(b); see West 80 St. Garage Co. v. Commissioner,
12 B.T.A. 798, 800 (1928); see also Saunders v. Commissioner,
T.C. Memo. 1992-361, and the cases cited therein. Nor does the
evidence of record persuade us that respondent offered petitioner
a settlement under which he would be refunded any of the 1986
overpayment. Nor do we agree with petitioner's claim that
respondent's "returns" are a return for purposes of section 6511.
They are not.1 See sec. 6501(b)(3); see also United States v.
Stafford, 983 F.2d 25, 27 (5th Cir. 1993) (the Commissioner's
execution of a return under section 6020(b) does not relieve the
taxpayer of his or her obligation to file a return); In re
Bergstrom, 949 F.2d 341, 343 (10th Cir. 1991) (same); United
States v. Poschwatta, 829 F.2d 1477, 1483 (9th Cir. 1987) (same);
Moore v. Commissioner, 722 F.2d 193, 196 (5th Cir. 1984) (same),
affg. T.C. Memo. 1983-20.
1 Even if they were, we find no evidence that respondent
prepared these returns on Aug. 4, 1994.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011