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OPINION
RUWE, Judge: This matter is before us on petitioner’s
motions for partial summary judgment under Rule 121.1 The issues
for decision are whether a section 6020(b) return prepared by
respondent is a “return” for purposes of section 6211(a), and
whether there can exist a “deficiency” with respect to tax
liabilities stated on a section 6020(b) return. At the time of
filing the petition in this case, petitioner was a resident of
Louisville, Kentucky.
Petitioner did not file Federal income tax returns for 1995,
1996, or 1997. However, respondent prepared what he represents
as “substitutes for return” for each of those tax years.2 The
substitutes for return, upon which respondent relies, show a tax
liability of $2,747 for 1995, $5,082 for 1996, and $3,149 for
1997. Respondent has not made any income tax assessments against
petitioner for the tax liabilities shown on those returns.
Respondent issued a notice of deficiency to petitioner on
February 20, 2001, in which he determined the following income
tax deficiencies and additions to tax:
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the tax years in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
2Respondent states that “The term ‘substitute for return’ is
a term used by Respondent for returns or partial returns prepared
by Respondent where the taxpayer did not file a return.”
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Last modified: May 25, 2011