Richard Andrews and L. Scott-Andrews - Page 7




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          do so, the business of tax collecting would result in                       
          insurmountable confusion.  See Parker v. Commissioner, 365 F.2d             
          792, 800 (8th Cir. 1966) (holding that the filing of a return on            
          a plain piece of paper, instead of on the correct printed form,             
          is not a return), affg. in part and revg. in part on other                  
          grounds and remanding Foundation for Drive Meditation, Inc. v.              
          Commissioner, T.C. Memo. 1965-77.  Even if the taxpayer files his           
          return on the proper form, we have held that an altered Form 1040           
          does not constitute a return for purposes of section 6011(a).               
          See Sloan v. Commissioner, 102 T.C. 137, 146-147 (1994), affd. 53           
          F.3d 799 (7th Cir. 1995); Beard v. Commissioner, supra at 777;              
          see also Counts v. Commissioner, 774 F.2d 426, 427 (11th Cir.               
          1985), affg. per curiam T.C. Memo. 1984-561.                                
               But regardless of all other defects, petitioners' Document             
          cannot qualify as a return because petitioners' disclaimer                  
          vitiates the Document at its core.  The Document is rendered                
          useless by petitioners' statement on the first page that the                
          Document "is not intended in any way, and should not be                     
          construed, as a self-assessment."                                           
               As a result of the disclaimer, it is doubtful that the IRS             
          can assess any tax on the basis of the Document.  The Internal              
          Revenue Code provides, in section 6201(a), that "The Secretary              
          shall assess all taxes determined by the taxpayer or by the                 
          Secretary as to which returns * * * are made under * * * [the               





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