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file Federal income tax returns and a failure to pay the correct
amount of tax are insufficient alone to justify the imposition of
additions to tax under section 6651(a)(2).
Under section 6651(g)(2), a return the Secretary prepared
under section 6020(b) is treated as “the return filed by the
taxpayer for purposes of determining the amount of the addition”
under section 6651(a)(2).17 Respondent claims that he prepared
substitutes for return (SFR) for 1996 and 1997 that meet the
requirements of section 6020(b). However, respondent did not
introduce those alleged SFRs into evidence, and he did not
request any findings that he made section 6020(b) returns.
Instead, his only reference to section 6020(b) returns appears
only in his answering brief at 24, wherein his response to
petitioner’s requested finding that respondent did not make
section 6020(b) returns for 1996 and 1997 was as follows:
Respondent made I.R.C. � 6020(b) returns for 1995,
1996, and 1997. See Pet. Para. 5(b) and Ans. Para.
17Sec. 6651(g) provides:
SEC. 6651(g). Treatment of Returns Prepared by
Secretary Under Section 6020(b).--In the case of any
return made by the Secretary under section 6020(b)--
(1) such return shall be disregarded for
purposes of determining the amount of the addition
under paragraph (1) of subsection (a), but
(2) such return shall be treated as the
return filed by the taxpayer for purposes of
determining the amount of the addition under
paragraphs (2) and (3) of subsection (a).
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