Helen S. Healer - Page 11

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                    his own knowledge and from such information as he                 
                    can obtain through testimony or otherwise.                        
                         (2) Status of returns.–-Any return so made                   
                    and subscribed by the Secretary shall be prima                    
                    facie good and sufficient for all legal purposes.                 
               In Flagg v. Commissioner, T.C. Memo. 1997-297, we rejected             
          the taxpayer’s argument that certain returns prepared by the                
          Commissioner of Internal Revenue (Commissioner) pursuant to                 
          section 6020(b)(1) were returns for purposes of section 6511.  We           
          concluded in Flagg that such returns are not returns for purposes           
          of section 6511.  In support of that conclusion, we relied on               
          section 6501(b)(3) and several cases, including United States v.            
          Stafford, 983 F.2d 25, 27 (5th Cir. 1993), all of which held that           
          the Commissioner’s preparation of a substitute for return pursu-            
          ant to section 6020(b)(1) does not relieve the taxpayer of his or           
          her obligation to file a return.  See Flagg v. Commissioner,                
               We reaffirm our conclusion in Flagg v. Commissioner, supra,            
          and hold that a substitute for return prepared by the Commis-               
          sioner pursuant to section 6020(b)(1) is not a return filed by              
          the taxpayer for purposes of section 6511.  In support of that              

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