Michael A.Cabirac - Page 1

                                   120 T.C. No. 10                                    

                               UNITED STATES TAX COURT                                

                          MICHAEL A. CABIRAC, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4068-02.             Filed April 22, 2003.                  

                    P received wages, interest, and distributions from                
               a pension fund and individual retirement accounts in                   
               1997 and 1998.  He filed Forms 1040 and 1040A for those                
               years, respectively, but entered zeros on the relevant                 
               lines for computing his tax liability.  P argues that                  
               the income tax is an excise tax and that he is not                     
               engaged in taxable excise activities.  R did not accept                
               P’s return forms for 1997 and 1998 as valid returns                    
               because they contained no information upon which P’s                   
               tax liability could be determined.  R prepared                         
               substitutes for return for P for 1997 and 1998.  R’s                   
               substitutes for return consisted of the first two pages                
               of a Form 1040 and contained zeros on the relevant                     
               lines for computing a tax liability, showed a tax                      
               liability of zero, and were not subscribed.  R                         
               subsequently mailed to P a notice showing proposed tax                 
               adjustments.  A revenue agent’s report was attached to                 
               the notice.                                                            

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