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are treated in the same manner as if the taxpayer had filed those
returns. Under section 6211(a), the term “deficiency” is
generally defined as the amount of tax imposed less the amount
shown as the tax by the taxpayer upon his return. See Laing v.
United States, 423 U.S. 161, 173 (1976). Petitioner contends
that “Neither an amount of tax shown upon a return made by
Respondent, nor an amount of tax shown upon a return filed by a
taxpayer, falls within the definition of the term ‘deficiency.’”
Petitioner argues that since the amounts stated as tax liabilties
in the substitutes for return are equal to the amounts determined
by respondent in the notice of deficiency, there is no
“deficiency” under section 6211(a).
Respondent, on the other hand, contends that section 6211(a)
refers to an “amount shown as tax by the taxpayer upon his
return” and that petitioner did not file returns in this case.
Respondent argues that when a section 6020(b) return is prepared,
it is considered a return filed by the taxpayer for the purpose
of calculating the section 6651(a)(2) addition to tax pursuant to
section 6651(g)(2).4 However, respondent contends that a section
4Sec. 6651(g) provides:
SEC. 6651(g). Treatment of Returns Prepared by
Secretary Under Section 6020(B).--In the case of any
return made by the Secretary under section 6020(b)--
(1) such return shall be disregarded for
purposes of determining the amount of the addition
(continued...)
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