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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