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“return” for purposes of that code section only, such as in
section 6103(b)(1).14
Furthermore, whether a return constitutes a valid return15
for purposes of section 6654 is not a novel issue to the Court.
We have applied Beard in more than 35 cases involving section
6654.16
The document filed by petitioner contains sufficient data to
calculate a tax liability, purports to be a return, and is signed
under the penalty of perjury. The issue is whether it is an
honest and reasonable attempt to satisfy the requirements of the
tax law.
In deciding whether the document filed is an “honest and
reasonable attempt to satisfy the requirements of the tax law”,
courts have analyzed whether the return filed can still serve a
14 Sec. 6103(b)(1) provides:
(1) Return.--The term “Return” means any tax or
information return, declaration of estimated tax, or
claim for refund required by, or provided for or
permitted under, the provisions of this title which is
filed with the Secretary by, or on behalf of, or with
respect to any person, and any amendment or supplement
thereto, including supporting schedules, attachments,
or lists which are supplemental to, or part of, the
return so filed.
15 The majority makes no finding as to whether petitioner’s
1988 tax return is invalid, or whether it is valid but will
nonetheless be disregarded.
16 See, e.g., Cabirac v. Commissioner, supra at 170; Howard
v. Commissioner, T.C. Memo. 2000-222; Sochia v. Commissioner,
T.C. Memo. 1998-294; Turco v. Commissioner, supra; Swaim v.
Commissioner, T.C. Memo. 1996-545; Sochia v. Commissioner, T.C.
Memo. 1995-475, affd. without published opinion 116 F.3d 478 (5th
Cir. 1997); Sickler v. Commissioner, T.C. Memo. 1994-462;
Cavanaugh v. Commissioner, supra.
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