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Notably, in Phillips, the Commissioner’s file contained a copy of
a substitute for return prepared by the Commissioner for 1979 and
consisted of page 1 of a Form 1040 that showed only the
taxpayer’s name, address, and Social Security number. The record
did not contain copies of any substitutes for return for 1980 and
1981. However, a certified transcript of account indicated that
Forms 1040 were filed as the taxpayer’s returns by the
Commissioner for 1979, 1980, and 1981.18 In addition, before the
Commissioner mailed the notice of deficiency to the taxpayer, he
issued a notice which entitled the taxpayer to an administrative
review of the proposed deficiency. See Phillips v. Commissioner,
88 T.C. 529, 530 (1987), revd. on another issue 851 F.2d 1492
(D.C. Cir. 1988). We held that those items did not meet the
requirements of a section 6020(b) return.19
18The certified transcript of account listed document
locator numbers (DLN), which purported to identify the substitute
returns prepared by the Commissioner for the taxpayer. The DLN
Code identified the filing location, type of tax and document
involved, and the date the document was processed, among other
things.
19However, in Smalldridge v. Commissioner, 804 F.2d 125
(10th Cir. 1986), affg. T.C. Memo. 1984-434, in an opinion issued
6 months after our first opinion in Phillips, the Tenth Circuit
Court of Appeals held that a document signed by the examiner,
which included the taxpayer’s name, address, Social Security
number, wage information for the years in question, a personal
exemption where applicable, and indicated married, filing
separately status constituted a return filed by the Commissioner
pursuant to sec. 6020(b). In our subsequent opinion in Phillips
v. Commissioner, 88 T.C. at 534 n.8, concerning a claim under
sec. 7430, we distinguished the holding in Smalldridge on the
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