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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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