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We first consider whether any of the documents submitted by
petitioner constitute valid tax returns under section 6651. If
not, we then consider whether petitioner's failure to file a
return in 1990, 1991, and 1992 was fraudulent. The two sets of
Forms 1040NR were not submitted to the IRS until April 1993 and
November 1994, respectively, and the "Statements in Lieu of
Return" were not submitted until September 1995. Accordingly,
none of these documents were filed in time to prevent the
imposition of the maximum addition to tax under section
6651(a)(1) or section 6651(f) for the taxable years 1990 and
1991. We find that petitioner failed to file returns for 1990
and 1991.
Petitioner filed one of the Forms 1040NR for 1992 on April
12, 1993; that form would have been timely filed if it
constituted a valid return. Accordingly, we must address whether
the nonresident alien form is a valid tax return. Petitioner
argues that the Form 1040NR, U.S. Nonresident Alien Income Tax
Return, is a valid tax return for purposes of section 6651
because it accurately reported his income from his veterinary
practice as $65,000. Petitioner argues that respondent has
conceded that petitioner accurately reported the amount of his
income on the form by stipulating that petitioner had annual
adjusted gross income from his veterinary practice of $65,000.
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