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they constitute returns under section 6020(b).13 Under section
6651(g), a return prepared by the Secretary under section 6020(b)
is treated as “the return filed by the taxpayer for purposes of
determining the amount of the addition” under section
6651(a)(2).14 However, the documents that respondent prepared in
this case do not qualify as returns under section 6020(b).
We have previously discussed the requirements of a section
6020(b) return. In Phillips v. Commissioner, 86 T.C. 433, 437-
13Sec. 6020(b) provides:
SEC. 6020(b) Execution of Return by Secretary.--
(1) Authority of secretary to execute return.--If
any person fails to make any return required by any
internal revenue law or regulation made thereunder at
the time prescribed therefor, or makes, willfully or
otherwise, a false or fraudulent return, the Secretary
shall make such return from his own knowledge and from
such information as he can obtain through testimony or
otherwise.
(2) Status of returns.--Any return so made and
subscribed by the Secretary shall be prima facie good
and sufficient for all legal purposes.
14Sec. 6651(g) provides:
SEC. 6651(g). Treatment of Returns Prepared by
Secretary Under Section 6020(b).--In the case of any
return made by the Secretary under section 6020(b)--
(1) such return shall be disregarded for
purposes of determining the amount of the addition
under paragraph (1) of subsection (a), but
(2) such return shall be treated as the
return filed by the taxpayer for purposes of
determining the amount of the addition under
paragraphs (2) and (3) of subsection (a).
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Last modified: May 25, 2011