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(b) Use of prescribed forms. Copies of the prescribed
return forms will so far as possible be furnished taxpayers
by district directors. A taxpayer will not be excused from
making a return, however, by the fact that no return form
has been furnished to him. Taxpayers not supplied with the
proper forms should make application therefor to the
district director in ample time to have their returns
prepared, verified, and filed on or before the due date with
the internal revenue office where such returns are required
to be filed. Each taxpayer should carefully prepare his
return and set forth fully and clearly the information
required to be included therein. Returns which have not
been so prepared will not be accepted as meeting the
requirements of the Code. In the absence of a prescribed
form, a statement made by a taxpayer disclosing his gross
income and the deductions therefrom may be accepted as a
tentative return, and, if filed within the prescribed time,
the statement so made will relieve the taxpayer from
liability for the addition to tax imposed for the delinquent
filing of the return, provided that without unnecessary
delay such a tentative return is supplemented by a return
made on the proper form. [Sec. 1.6011-1(b), Income Tax
Regs.]
Thus, in order to constitute a return for purposes of
section 6011(a), the regulations require the use of the proper
official form. See Beard v. Commissioner, 82 T.C. 766, 775-776
(1984) (also recognizing that "the only permissible exception to
the use of the official form has been the permission, granted * *
* to tax return preparers * * * to reproduce and vary very
slightly the official form pursuant to the Commissioner's revenue
procedures."), affd. per curiam 793 F.2d 139 (6th Cir. 1986).
While the regulations also grant the Commissioner authority to
accept a substituted provisional form, the Commissioner is
certainly not required to accept any document submitted in lieu
of a proper official form. If the Commissioner were obligated to
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Last modified: May 25, 2011