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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.
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