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against the taxpayer the tax liability shown on her own tax
return that was signed under penalties of perjury.
In the instant case, respondent agrees that he must follow
the deficiency procedures prior to assessment of an income tax
liability stated on a section 6020(b) return, unless the taxpayer
agrees to the correctness of the tax liability stated in such a
return. See sec. 6020(a). Petitioner has not agreed to the
correctness of the tax liabilities stated in the returns prepared
by respondent, and she vigorously contests whether she has any
income tax liabilities for the tax years at issue. We hold that
respondent must follow the deficiency procedures with respect to
tax liabilities stated in the section 6020(b) returns. We also
hold that a section 6020(b) return is not a return under section
6211(a) and that there can be a “deficiency” within the meaning
of that section, even though the tax liabilities stated on the
section 6020(b) returns are equal to the deficiencies determined
in the notice of deficiency.8 We shall deny petitioner’s motions
8Petitioner has raised an additional argument with respect
to her 1995 tax year. Pursuant to sec. 301.6211-1(a), Proced. &
Admin. Regs., respondent determined that the amount shown on a
return was zero and computed the deficiency for that year to be
the full amount of petitioner’s determined tax liability of
$2,747. Sec. 301.6211-1(a), Proced. & Admin. Regs., provides in
relevant part that “If no return is made * * * for the purpose of
the definition ‘the amount shown as the tax by the taxpayer upon
his return’ shall be considered as zero.” Petitioner contends
that this regulation does not implement sec. 6211 in a
“reasonable manner”. Petitioner relies on an amendment to the
predecessor of sec. 6211 which removed language similar to the
(continued...)
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Last modified: May 25, 2011