Helen S. Healer - Page 13

                                       - 13 -                                         
          several cases cited in Flagg.  We also rely on section 6020(a)              
          and Millsap v. Commissioner, 91 T.C. 926 (1998), which we decided           
          after we issued our Opinion in Flagg v. Commissioner, supra.                
               Section 6020(a) states:                                                
               SEC. 6020.  RETURNS PREPARED FOR OR EXECUTED BY                        
                    (a) Preparation of Return by Secretary.–-If any                   
               person shall fail to make a return required by this                    
               title or by regulations prescribed thereunder, but                     
               shall consent to disclose all information necessary for                
               the preparation thereof, then, and in that case, the                   
               Secretary may prepare such return, which, being signed                 
               by such person, may be received by the Secretary as the                
               return of such person.  [Emphasis added.]                              
          Petitioner did not sign respondent’s substitute for return for              
          petitioner’s tax year 1996.  That substitute for return was not             
          received by respondent as the return of petitioner pursuant to              
          section 6020(a).  In fact, in petitioner’s 1996 return, peti-               
          tioner’s amended 1996 return, and the petition, petitioner                  
          disputed each determination in the notice that appears in respon-           
          dent’s substitute for return for petitioner’s tax year 1996                 
          (except petitioner conceded in the petition and petitioner’s                

               refund in the event they are drawn into Tax Court                      
               litigation, a delinquent filer’s entitlement to a                      
               refund in Tax Court depends on the date of the mailing                 
               of the notice of deficiency. * * * in the case of                      
               delinquent filers, � 6512(b)(3)(B) establishes only a                  
               2-year look-back period, so the delinquent filer is not                
               assured the opportunity to seek a refund in Tax Court:                 
               If the notice of deficiency is mailed more than two                    
               years after the taxes were paid, the Tax Court lacks                   
               jurisdiction to award the taxpayer a refund.                           

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

Last modified: May 25, 2011