- 14 -
438 (1986), affd. in part and revd. in part on another issue 851
F.2d 1492 (D.C. Cir. 1988), we held that a “dummy return”, i.e.,
page 1 of a Form 1040 showing only the taxpayer’s name, address,
and Social Security number, was not a section 6020(b) return. In
Millsap v. Commissioner, 91 T.C. 926 (1988), respondent prepared
Forms 1040 containing the taxpayer’s name, address, Social
Security number, and filing status. The Forms 1040 contained no
information regarding income or tax and were not subscribed.
However, attached to the Forms 1040 was a previously prepared
revenue agent’s report which contained sufficient information
from which to compute the taxpayer’s tax liability and was
subscribed. We held that the Form 1040 together with the
attached revenue agent’s report met the requirements for a
section 6020(b) return.
The SFRs that the parties stipulated were not subscribed as
required by section 6020(b)(2) and show zeros on the relevant
lines for computing a tax liability, and do not show any tax due.
Indeed, the SFRs contain essentially the same information and
entries as the forms petitioner submitted as returns for 1997 and
1998, and we have already held that the forms submitted by
petitioner were not valid returns. Moreover, although each of
the SFRs contains pages 1 and 2 of a Form 1040, those documents
are essentially the same as the “dummy returns” which we held did
not constitute section 6020(b) returns in Phillips v.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011