Stephen W. Williams - Page 12

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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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