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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
SECRETARY.
(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
3(...continued)
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.
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