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to make a return or statement shall include therein the
information required by such forms or regulations.” In Beard v.
Commissioner, 82 T.C. 766, 777 (1984), affd. 793 F.2d 139 (6th
Cir. 1986), the Court determined that the test for the
sufficiency of a return for the purpose of section 6651(a)(1) is
as follows:
First, there must be sufficient data to calculate tax
liability; second, the document must purport to be a return;
third, there must be an honest and reasonable attempt to
satisfy the requirements of the tax law; and fourth, the
taxpayer must execute the return under penalties of
perjury.
A taxpayer’s failure to attach a Form W-2 to the return “does not
prevent the calculation of tax liability.” Blount v.
Commissioner, 86 T.C. 383, 387 (1986).
Respondent claims that petitioner did not file a return
until December 1, 2000, which is after respondent issued the
notice of deficiency. Respondent has recalculated the addition
to tax under section 6651(a)(1) as 25 percent of the net amount
of tax due of $930, which is $233. See sec. 6651(b)(1).
Petitioner testified that he timely filed the return for the
1997 taxable year. Petitioner points to a letter respondent sent
to petitioner and Mrs. White dated May 30, 2000, to support his
position. This letter provides, in part, as follows:
We received your Dec. 31, 1997 federal individual
income tax return, but we need more information to process
the return accurately. * * *
We need a form with information that supports the entry of
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Last modified: May 25, 2011