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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
stated.
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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