- 17 -
attempt to satisfy the requirements of the tax law; and
fourth, the taxpayer must execute the document under
penalties of perjury. Beard v. Commissioner, 82 T.C. 766,
777 (1984), affd. 793 F.2d 139 (6th Cir. 1986). In order
to have the effect of a return for statute of limitations
purposes, a key element is that the document "must honestly
and reasonably be intended as such" by the taxpayer.
Florsheim Bros. Drygoods Co. v. United States, supra at
462.
Among other filing requirements, the Internal Revenue
Code specifies that a return "shall be signed in accordance
with forms or regulations prescribed by the Secretary",
sec. 6061(a), it "shall contain or be verified by a written
declaration that it is made under the penalties of
perjury", sec. 6065, and it shall be filed at the place
specified by the Internal Revenue Code and the regulations
promulgated thereunder, sec. 6091. In the case of the
return of an individual, the general rule is that the
return shall be made to the Secretary in the internal
revenue district in which is located the taxpayer's legal
residence or principal place of business, or it shall be
made at the service center serving one of those districts.
Sec. 6091(b)(1).
Page: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 NextLast modified: May 25, 2011