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1989 in the Answer and, thus, has the burden of proof on this
issue. Rule 142(a).
An unsigned Form 1040 is not a valid return. Cupp v.
Commissioner, 65 T.C. 68, 78 (1975), affd. without published
opinion 559 F.2d 1207 (3d Cir. 1977); Kelly v. Commissioner, T.C.
Memo. 1987-352, affd. without published opinion 858 F.2d 743
(11th Cir. 1988). Petitioner's failure to file a valid tax
return for 1989 was not due to reasonable cause. Rather,
petitioner enclosed a letter with the return that stated he
intentionally did not sign his return based on tax protester
arguments. Moreover, petitioner admitted that he knew these
arguments have been repeatedly rejected by this Court as
frivolous. Accordingly, petitioner is liable for a section
6651(a)(1) addition to tax for 1989.
Respondent determined that petitioner also failed to file
returns for 1990, 1991, and 1992 and that for these years the
failure to file was fraudulent. Where a taxpayer's failure to
file a return is fraudulent, the addition to tax is equal to 15
percent of the tax due for each month that the return is
delinquent, up to a maximum of 75 percent. Sec. 6651(f)(1) and
(2). Petitioner contends that the two sets of Forms 1040NR and
the "Statements in Lieu of Return" constitute valid tax returns
for purposes of section 6651.
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