Gloria J. Spurlock - Page 2




                                        - 2 -                                         
                                       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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