Fortunato J. Mendes - Page 39

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          purpose, or have any effect, under the Code.  In re Hindenlang,             
          164 F.3d 1029, 1034 (6th Cir. 1999) (document filed post-                   
          assessment not a valid return under Beard); In re Hatton, 220               
          F.3d 1057, 1061 (9th Cir. 2000) (“belated acceptance of                     
          responsibility * * * does not constitute an honest and reasonable           
          attempt to comply with the requirements of the tax law” when                
          taxpayer filed a document purporting to be a return post-                   
          assessment).  This inquiry is proper under the third prong of the           
          Beard test.                                                                 
               Petitioner’s 1988 tax return was due on or before April 17,            
          1989.  See secs. 6072(a), 7503.  In this case, petitioner filed             
          his 1988 “return” on or about May 14, 1997, more than 8 years               
          after the due date.  This was more than 2 years after he received           
          the May 3, 1995, notice of deficiency, which certainly put him on           
          notice that his 1988 return had not been filed.17  Further,                 
          petitioner did not file his purported “return” until more than 21           
          months after he filed his petition with the Court on July 17,               
          1995.  The adjustments in the notice of deficiency were                     
          determined without the benefit of petitioner’s “return”.  In                
          applying the facts as found by the majority opinion to the test             
          set forth in Beard, it is evident under the facts of this case              
          that petitioner’s filing of the purported “return” was not an               
          honest and reasonable attempt to comply with the tax laws.                  

               17  It appears petitioner was put on notice that his 1988              
          tax return had not been filed as early as June 14, 1990, when he            
          received a letter from his attorney, who was preparing his tax              
          returns, which stated she had not yet filed a return for 1988.              
          See majority op. p. 21.                                                     


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