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Richardson v. Commissioner, 72 T.C. 818, 823 (1979) (“It is well
established that the filing of an unsigned return form is not the
filing of a return”); Cupp v. Commissioner, 65 T.C. 68, 78-79
(1975) (“in order for a Form 1040 to constitute a valid income
tax return it must be signed by the taxpayer under penalties of
perjury”), affd. without published opinion 559 F.2d 1207 (3d Cir.
1977).
Petitioner has admitted that he did not file a valid income
tax return for 1998. Petitioner stated in his brief:
No law requires petitioner to sign a document under
penalty of perjury and no law requires him to file a
1040 tax return. Since petitioner was not required he
did not file a 1040 tax return for 1998. Respondent’s
statement to the contrary is erroneous and petitioner
challenges respondent to produce any 1040 form for 1998
IRS might have in file for petitioner.[4]
Because petitioner failed to file a valid return, respondent is
not entitled to recover a section 6662(a) accuracy-related
penalty.
4Petitioner’s unsupported argument is, of course, dead
wrong. Sec. 6011(a) provides that “any person made liable for
any tax * * * shall make a return * * * according to the forms
and regulations prescribed by the Secretary.” A return required
to be filed “shall contain or be verified by a written
declaration that it is made under the penalties of perjury.”
Sec. 6065. Sec. 6061 provides the general rule that “any return,
statement, or other document required to be made under any
provision of the internal revenue laws or regulations shall be
signed in accordance with forms or regulations prescribed by the
Secretary.” Sec. 1.6012-1(a)(6), Income Tax Regs., provides that
“Form 1040 is prescribed for general use in making the return
required under this paragraph.” Therefore, contrary to his
unsupported allegations, petitioner was required to file a Form
1040 properly signed under penalties of perjury.
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