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Commissioner, supra. The SFRs provide no basis upon which to
calculate petitioner’s tax liabilities for 1997 and 1998, or, for
that matter, the additions to tax under section 6651(a)(2).
Respondent argues that in determining whether a valid
section 6020(b) return was prepared, we should view the SFRs
filed on February 23, 2000, in conjunction with the notice of
proposed adjustments, dated May 31, 2000, which he sent to
petitioner. A revenue agent’s report dated May 31, 2000, was
attached to that notice and contained sufficient information from
which to calculate petitioner’s tax liability. In Millsap v.
Commissioner, supra, we held that a Form 1040 and an “attached”
revenue agent’s report that was subscribed met the requirements
of a section 6020(b) return. Unlike the documents in Millsap,
there is no indication that the revenue agent’s report in the
instant case was attached to the SFR.15 The parties stipulated
those documents as separate exhibits.16 Further, the SFRs appear
to have been prepared on February 9, 2000. Respondent stamped
15Respondent does not argue that the notice of proposed
adjustments and the revenue agent’s report were attached to the
SFRs.
16The parties stipulated that “Respondent prepared a
substitute for return document for the petitioner for the year
1997”, and “Respondent prepared a Substitute for Return document
for the taxable year 1998.” The parties stipulated those
substitute for return documents as exhibits. The exhibits
consist of pages 1 and 2 of Forms 1040, which contain zero
entries in the relevant lines. They are not accompanied by the
May 31, 2000, letter and the revenue agent’s report which were
stipulated as a separate exhibit.
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