- 11 -
See also United States v. Mosel, supra at 158. In United States
v. Edelson, 604 F.2d 232, 234 (3d Cir. 1979), the Third Circuit
Court of Appeals, to which this case is appealable, stated: “it
is now well established that tax forms that do not contain
financial information upon which a taxpayer’s tax liability can
be determined do not constitute returns within the meaning of the
Internal Revenue Code”.11
The Forms 1040 and 1040A that petitioner submitted contain
only zero entries, and it is clear from the attachments to those
returns that petitioner did not make an honest and reasonable
attempt to supply the information required by the Internal
Revenue Code. We hold that petitioner did not file valid
returns. Petitioner did not establish that his failure to file
was due to reasonable cause. We therefore sustain the section
6651(a)(1) additions to tax as determined.
Section 6654(a) provides for an addition to tax in the case
of an underpayment of estimated tax. Petitioner made no
estimated tax payments, and no income taxes were withheld for
10(...continued)
and (4) it is executed under penalties of perjury.
11In United States v. Long, 618 F.2d 74, 75 (9th Cir. 1980),
the Court of Appeals for the Ninth Circuit held that a return
containing only zeros was a return for purposes of sec. 7203
since it contained information relating to the taxpayer’s income
from which the tax could be computed. The holding in United
States v. Long, supra, represents the minority view that we do
not follow in the present case.
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