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(other than a return prepared by the Secretary under the
authority of section 6020(b))." Sec. 6664(b). Respondent took
the position in his trial memorandum that the section 6662(a)
accuracy-related penalty applies in this case notwithstanding
that petitioners have failed to file a return for their 1995
taxable year. In addition, respondent elicited testimony from
Lisa Zannitto, the IRS's Chief of Case Processing, Southern
California Appeals, that the Document submitted by petitioners
was not processed as a return because it did not contain
sufficient information to constitute a return. On his brief,
respondent now takes the position that the Document does
constitute a return for purposes of sections 6664(b) and 6662(a).
Section 6011(a) requires taxpayers to file a return or
statement according to the forms and regulations prescribed by
the Secretary. Describing the statutory mandate, the U.S.
Supreme Court in Commissioner v. Lane-Wells Co., 321 U.S. 219
(1944), stated:
Congress has given discretion to the Commissioner to
prescribe by regulation forms of returns and has made it the
duty of the taxpayer to comply. It thus implements the
system of self-assessment which is so largely the basis of
our American scheme of income taxation. The purpose is not
alone to get tax information in some form but also to get it
with such uniformity, completeness, and arrangement that the
physical task of handling and verifying returns may be
readily accomplished. * * * [Id. at 223.]
The regulations implementing the statutory mandate under
section 6011(a) provide in pertinent part:
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Last modified: May 25, 2011