- 11 - 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 thatPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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