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perjury in accordance with section 6065. Under well-settled law,
the unsigned form does not constitute a valid return, and hence
petitioner filed no return for 1987.3 Lucas v. Pilliod Lumber
Co., 281 U.S. 245, 248-249 (1930); Dixon v. Commissioner, 28 T.C.
338, 346-348 (1957); Plunkett v. Commissioner, 41 B.T.A. 700
(1940), affd. 118 F.2d 644 (1st Cir. 1941). Petitioner made no
payments prior to the due date for his returns. Federal income
tax withheld from Mrs. Zuckerman's wage income appears to have
been properly credited entirely to her in respondent's
determination of her separate deficiency. Therefore, in the
absence of excuse for petitioner's delinquencies, the addition to
tax would apply to the full amount of his tax liability for each
year, at the maximum statutory rate of 25 percent. Sec.
6651(a)(1) and (b).
Section 6653(a) imposes additions to tax if any part of an
underpayment is due to negligence or intentional disregard of
3Respondent treated the Form 1040 for 1987 as a valid
Federal income tax return, and in these proceedings took the
position that petitioner had adopted the Form 1040 as his return
by stipulation. Neither respondent's acceptance of the Form 1040
nor petitioner's attempt to adopt it--if in fact that was his
intent--would have been effective to waive the statutory
requirement. Lucas v. Pilliod Lumber Co., 281 U.S. 245, 248-249
(1930); Dixon v. Commissioner, 28 T.C. 338, 343-344, 347-348
(1957); Hammann v. Commissioner, T.C. Memo. 1987-260.
Nevertheless, inasmuch as the Form 1040 was not filed until
nearly 2 years after it was due, the addition to tax under sec.
6651(a)(1) is the same--the 25-percent maximum rate provided--
whether or not petitioner is treated as having filed a valid
return.
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