Gloria J. Spurlock - Page 6




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               In Millsap v. Commissioner, 91 T.C. 926 (1988), we addressed           
          the issue of whether a section 6020(b) return made by the                   
          Commissioner was a “separate return” filed by “an individual”               
          under section 6013(b)(1).  We held that in order to provide a               
          “rational meaning” for the term “individual”, section 6013(b)(1)            
          should not be interpreted to include a return prepared by                   
          respondent under section 6020(b).  Id. at 936-937.  Similarly, in           
          order for the references to the term “taxpayer” in section                  
          6211(a) to have any “rational meaning”, section 6211(a) should be           
          interpreted to exclude returns which are prepared by the                    
          Commissioner.                                                               
               There are other examples where this Court has interpreted              
          references in the Code to the term “return” as not including a              
          return prepared by the Commissioner.  For example, in Healer v.             
          Commissioner, 115 T.C. 316 (2000), we held that a section 6020(b)           
          return was not a return filed by the taxpayer for purposes of               
          section 6511.  Likewise, Congress has expressly or impliedly                
          limited the application of section 6020(b)(2).  Under section               
          6501(b)(3), “Notwithstanding the provisions of paragraph (2) of             
          section 6020(b), the execution of a return by the Secretary                 
          pursuant to the authority conferred by such section shall not               
          start the running of the period of limitations on assessment and            

               5(...continued)                                                        
                         (2) the amount of rebates, as defined in                     
                    subsection (b)(2), made.                                          





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