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protester type rhetoric. Accordingly, we hold that the payments
received by petitioner from FLBS during 1993, 1994, and 1995,
constitute taxable income to petitioner.2
Respondent bears the burden of proving the alleged increased
deficiency for 1993. See Rule 142(a). Respondent argues that
the Form 1040 that petitioner submitted for 1993 was invalid,
and, as a result, respondent could not validly make assessments
based on the 1993 Form 1040 without first sending to petitioner a
deficiency notice for that year. Respondent argues that the
erroneous assessment should not have been subtracted from the
total corrected tax liability for 1993 in the notice of
deficiency. Respondent states that the erroneous assessment of
tax and addition to tax must, and will, be abated. We agree.
Petitioner’s Form 1040 for 1993 was invalid because it was not
signed under penalties of perjury. See sec. 6065; Beard v.
Commissioner, 82 T.C. 766, 777 (1984), affd. 793 F.2d 139 (6th
Cir. 1986); see also Richardson v. Commissioner, 72 T.C. 818, 824
(1979) (stating that a signature on an attached letter is not
considered an imputed signature on the return itself).
Respondent has established the correct amount of petitioner’s
1993 Federal income tax liability and presented sufficient
2Respondent determined that petitioner was self-employed for
the year 1993 and a regular employee for the years 1994 and 1995.
Respondent has presented ample evidence in the form of testimony,
employment agreements, benefits, and tax forms to sustain this
position.
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