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included within the Form 1040, a taxpayer satisfies the
requirement that his return be executed under penalty of perjury.
See Sloan v. Commissioner, 102 T.C. 137, 146-147 (1994), affd. 53
F.3d 799 (7th Cir. 1995); Sochia v. Commissioner, T.C. Memo.
1998-294. Section 6065 was enacted to permit the taxpayer to
submit a verified return rather than a notarized return. See,
e.g., Cohen v. United States, 201 F.2d 386, 393 (9th Cir. 1953)
(construing the predecessor of section 6065). Courts have held
that section 6065 does not apply to notices issued by the
Commissioner; its requirements are directed at documents that are
originated by the taxpayer. See, e.g., Morelli v. Alexander, 920
F. Supp. 556 (S.D.N.Y. 1996). We hold that section 6065 does not
require an Appeals officer to sign a notice of determination
under penalties of perjury.
The relevant facts regarding the proceedings before Appeals
are not in dispute. The foregoing analysis disposes of all the
grounds upon which petitioner relied in his petition and in his
arguments in response to respondent’s motion for judgment on the
pleadings. We hold that the grounds upon which petitioner
relies, as stated in his petition and arguments in response to
respondent’s motion, do not constitute a basis upon which we can
5(...continued)
“Under penalties of perjury, I declare that I have examined this
return and accompanying schedules and statements, and to the best
of my knowledge and belief, they are true, correct, and
complete.”
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