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refuse to require respondent to engage in guessing games to
determine what disclaimers like this one mean. To require such
would drastically hinder the Commissioner’s ability to process
returns effectively and efficiently. We find that the disclaimer
1040 does not comport with the form prescribed by the Secretary.
The disclaimer 1040 may, nevertheless, be treated as a valid
return if it contains the four elements outlined in the Supreme
Court’s test. Under the Supreme Court’s test, in order for a
document to be a valid return, a taxpayer must execute the
document under penalties of perjury. As we found above, by his
disclaimer, petitioner altered the meaning of the jurat to the
extent that it cannot be said that petitioner executed the
document under penalties of perjury.
Additionally, under the Supreme Court’s test, there must be
an honest and reasonable attempt to satisfy the requirements of
the tax laws. The disclaimer contained tax protester legal
gibberish that has been consistently rejected by courts.
Petitioner’s denial of tax liability and refusal to self-assess
does not evidence a reasonable attempt to satisfy his obligation
to file a return under the tax laws. We find that petitioner has
not filed a valid return under the Supreme Court’s test.
We conclude that the disclaimer 1040 does not constitute a
valid return; therefore, petitioner is not liable for the penalty
pursuant to section 6662(a).
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Last modified: May 25, 2011