- 5 -
not taxable and that the documents petitioners filed were valid
"returns", so as to relieve them from the additions to tax
determined by respondent.
A Form 1040 which contains only "Object--5th Amend." entries
is not a Federal income tax return. See Parker v. Commissioner,
724 F.2d 469 (5th Cir. 1984), affg. T.C. Memo. 1983-75; Beard v.
Commissioner, 82 T.C. 766 (1984), affd. per curiam 793 F.2d 139
(6th Cir. 1986). This is true even where information forms are
attached to the form. Reiff v. Commissioner, 77 T.C. 1169, 1177-
1179 (1981). Moreover, petitioners have not alleged, let alone
shown, that they had any credible fear of criminal prosecution
that could remotely justify claiming the Fifth Amendment with
respect to the reporting of any given item on their returns.
Instead of using a Form 1040 for 1994, petitioners created a
form which they entitled "joint income tax return, 1994".
Generally, taxpayers are required to file a return that conforms
to the forms and regulations and should use the forms issued by
the Internal Revenue Service. See sec. 1.6011-1(b), Income Tax
Regs. We have held that an altered Treasury Form 1040 does not
constitute a "return" in compliance with section 6011(a). Beard
v. Commissioner, supra; see also Counts v. Commissioner, 774 F.2d
426, 426-427 (11th Cir. 1985), affg. per curiam T.C. Memo. 1984-
561; Rapp v. Commissioner, 774 F.2d 932 (9th Cir. 1985).
The Supreme Court has provided a four-part test to determine
whether a document is sufficient for statute of limitations
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011