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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,
supra.
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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