Sandra L. Andary-Stern - Page 11




                                       - 11 -                                         
          his own knowledge and from such information he can obtain through           
          testimony or otherwise.”                                                    
               Petitioner points out that the tax liabilities on the                  
          returns she belatedly prepared and filed are substantially less             
          than those prepared by respondent, and that some of her returns             
          even show refunds.  By focusing on what respondent did, or should           
          have done, petitioner has lost sight of her responsibility to               
          tell respondent what her tax liability was for 1987, 1988, 1991,            
          1992, 1993, and 1994 and to make payments to the extent her                 
          liabilities had not been satisfied by withholding at the source.4           
               In any event, the above-quoted language of section 6020(b)             
          makes clear that the Commissioner is not charged with preparing a           
          perfectly accurate return.  The Commissioner is required only to            
          do the best he can with the information available to him, in the            
          absence of a return prepared and filed by the taxpayer.                     
          A substitute return prepared by the Commissioner gives rise                 
          to a deficiency equal to the tax liability shown on the return,             
          and the deficiency procedures must be followed prior to                     
          assessment.  Spurlock v. Commissioner, 118 T.C. 155 (2002).                 




               4When petitioner did file her tax returns on Mar. 29, 2001,            
          she did not include a payment for at least three of the years at            
          issue, 1992, 1993, and 1994.  Consequently, respondent assessed             
          the amounts shown on petitioner’s returns plus penalties for late           
          filing and failure to pay, as well as interest.  It is unclear              
          whether petitioner has paid her tax liabilities for any of the              
          years at issue.                                                             




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011