- 11 - with the form prescribed by the Secretary. Petitioner argues that his disclaimer is “nowhere near the jurat;” therefore, he executed a valid return. It is true that petitioner has carefully avoided adding language within the jurat box. We, however, believe that this is just another attempt by a taxpayer to alter the essence of the jurat and the Form 1040 without actually tampering with the preprinted form. While not physically deleting, altering, or adding words to the jurat, the disclaimer negated the meaning of the jurat. The jurat states that the signatory declares, under penalties of perjury, that the return is true, correct, and complete. The disclaimer at a minimum calls into question the veracity, accuracy, and completeness of the disclaimer 1040 and can be construed as a denial of the jurat altogether. Although petitioner physically signed the return below the jurat, his disclaimer, in effect, vitiated his verification of the truthfulness of the return as required by the regulations prescribed by the Secretary and by section 6065. We have previously stated that the acceptance of documents which vary from the form prescribed by the Secretary adversely affects the form’s useability by respondent. The tampered form, * * *, must be handled by special procedures and must be withdrawn from normal processing channels. * * *, it substantially impedes the Commissioner’s physical task of handling and verifying tax returns. * * * [Beard v. Commissioner, 82 T.C. at 776-777.] See also Reiff v. Commissioner, 77 T.C. 1169, 1177 (1981). WePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011