- 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