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Petitioner filed what he claimed to be valid returns for
1997 and 1998. However, those purported returns contain zeros on
the relevant lines for computing petitioner’s tax liability.
Respondent did not accept those returns and treated the documents
that petitioner filed as frivolous returns.
The majority of courts, including this Court, have held
that, generally, a return that contains only zeros is not a valid
return. See Taylor v. United States, 87 AFTR 2d 2001-2518, 2001-
2 USTC par. 50,479 (D.C. Cir. 2001); United States v. Mosel, 738
F.2d 157 (6th Cir. 1984); United States v. Grabinski, 727 F.2d
681 (8th Cir. 1984); United States v. Rickman, 638 F.2d 182 (10th
Cir. 1980); United States v. Moore, 627 F.2d 830 (7th Cir. 1980);
United States v. Smith, 618 F.2d 280 (5th Cir. 1980); Lee v.
Commissioner, T.C. Memo. 1986-294; Cline v. Commissioner, T.C.
Memo. 1982-44. For example, in United States v. Moore, supra at
835, the Court of Appeals for the Seventh Circuit noted that a
tax might conceivably be calculated on the basis of the zero
entries; however, “it is not enough for a form to contain some
income information; there must also be an honest and reasonable
intent to supply the information required by the tax code.”10
10See Beard v. Commissioner, 82 T.C. 766, 777 (1984), affd.
793 F.2d 139 (6th Cir. 1986), to the effect that a document
constitutes a “return” for Federal income tax purposes if: (1)
It contains sufficient data to calculate tax liability; (2) it
purports to be a return; (3) it represents an honest and
reasonable attempt to satisfy the requirements of the tax law;
(continued...)
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