- 18 - A return form that is not signed or sworn to, as required by the statute, does not meet the plain requirements for the filing of a return and does not start the period of limitations on assessment and collection. See Lucas v. Pilliod Lumber Co., supra; Doll v. Commissioner, 358 F.2d 713 (3d Cir. 1966), affg. T.C. Memo. 1965-191; Richardson v. Commissioner, 72 T.C. 818, 823-824 (1979). Similarly, a return that is delivered to an office other than the one specified by the Code and the regulations for filing of that return is not considered filed and does not commence the period of limitations. See O'Bryan Bros., Inc. v. Commissioner, 127 F.2d 645 (6th Cir. 1942) (gift tax return given to revenue agent), affg. 42 B.T.A. 18 (1940); W.H. Hill Co. v. Commissioner, 64 F.2d 506 (6th Cir. 1933) (return given to examining agent), affg. 23 B.T.A. 605 (1931); Winnett v. Commissioner, 96 T.C. 802 (1991) (return mailed to wrong service center); Espinoza v. Commissioner 78 T.C. 412 (1982) (taxpayer failed to prove that amended returns were filed when they were handed to a revenue agent); Green v. Commissioner, T.C. Memo. 1993-152 ("giving a delinquent return to an IRS agent does not constitute filing"); Metals Refining Ltd. v. Commissioner, T.C. Memo. 1993-115 ("Even if the IRS agents received properly executed [partnership] returns, deliveryPage: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
Last modified: May 25, 2011