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Petitioner's filing status was married, filing separately in
1992. Sec. 1(d). Petitioner's wife filed a separate return in
which she itemized deductions. Petitioner is not entitled to a
standard deduction because his spouse itemized deductions on her
return. Sec. 63(c)(6)(A). We sustain respondent's determination
that petitioner has a $23,768 income tax deficiency for 1992.
C. Self-Employment Tax
Respondent determined that petitioner is liable for self-
employment tax of $8,676, section 1401, and that he may deduct
self-employment tax of $4,338, section 164(f), for 1992. We
sustain respondent's determination on this point.
D. Addition to Tax for Failure To File a Return
Respondent determined that petitioner is liable for the
addition to tax for failure to file a return. Sec. 6651(a).
Petitioner contends that he is not liable for this addition to
tax because he is an individual and not a person, and he was not
involved in excisable activity.
Section 6651(a)(1) imposes an addition to tax of up to 25
percent for failure to timely file Federal income tax returns
unless the taxpayer shows that such failure was due to reasonable
cause and not willful neglect. Petitioner did not file a Form
1040 for 1992. A Form 1040 which discloses no information
relating to a taxpayer's income is not a return within the
meaning of section 6011. Hatfield v. Commissioner, 68 T.C. 895
(1977); Cupp v. Commissioner, 65 T.C. 68, 79-80 (1975), affd.
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