Herbert C. Elliott - Page 9

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               The statutory grant of power to the Treasury to issue                  
               regulations does not touch upon the matter of the execution            
               or making of the return, but covers only the extent and                
               detail in which the items of gross income and the deductions           
               and credits and "such other information for the purpose of             
               carrying out the provisions of this chapter" are to be                 
               The court recognized, however, that such authority existed             
          in section 6061 of the 1954 Code.  See id. at 835 n.4.  As we               
          have previously pointed out, section 6061 specifically authorizes           
          the Secretary to issue regulations governing the signing of a               
          return.  Thus, the statutory landscape that was crucial to the              
          reasoning in Miller was altered by section 6061 of the 1954 Code.           
               We think the cases of Miller, Booher, and Lombardo are all             
          factually distinguishable from the present case.                            
               There still may be a question whether the provisions of                
          section 1.6012-1(a)(5), Income Tax Regs., are valid.  This is a             
          legislative regulation and is entitled to greater deference than            
          interpretive regulations.  See Peterson Marital Trust v.                    
          Commissioner, 102 T.C. 790, 797 (1994), affd. 78 F.3d 795 (2d               
          Cir. 1996).  We accord legislative regulations the highest level            
          of judicial deference.  See Chevron U.S.A., Inc. v. Natural                 
          Resources Defense Council, Inc., 467 U.S. 837, 843-844 (1984);              
          see also Ahmetovic v. INS, 62 F.3d 48, 51 (2d Cir. 1995).                   
               Legislative regulations "can only be set aside by a court if           
          they are arbitrary, capricious, or clearly contrary to the                  
          statute."  McKnight v. Commissioner, 99 T.C. 180, 183 (1992)                

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