Gloria J. Spurlock - Page 26

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               5(b)).  Although not evidence, see also Spurlock v.                    
               Commissioner, 118 T.C. No. 9 (Feb. 15, 2002), wherein                  
               the Court found that Respondent had made I.R.C. �                      
               6020(b) returns for 1995, 1996, and 1997.                              
               In petitioner’s motions for partial summary judgment, her              
          litigating position was that the SFRs that respondent prepared              
          were section 6020(b) returns.  Spurlock v. Commissioner, 118 T.C.           
          155 (2002).  We addressed and denied petitioner’s motions on the            
          assumption that there were SFRs that qualified as section 6020(b)           
          returns.  However, contrary to respondent’s reading of our                  
          opinion, we expressly declined to decide whether those SFRs met             
          the requirements of section 6020(b).  In Spurlock v.                        
          Commissioner, supra at 157 n.3, we stated that “Both parties                
          agree that respondent filed sec. 6020(b) returns for the years in           
          issue; however, we do not decide whether those ‘returns’ meet the           
          requirements of sec. 6020(b).”  Since respondent has failed to              
          produce any evidence that a “return” was filed, we hold that the            
          section 6651(a)(2) additions to tax for failure to pay tax shown            
          on a return is inapplicable.                                                
               The documents that respondent alleges that he prepared as              
          SFRs are attached to his response to petitioner’s motion for                
          partial summary judgment for 1996 and 1997.  Even if those                  
          documents were considered, we cannot agree that they meet the               
          requirements of section 6020(b).  We previously addressed what              
          constitutes a section 6020(b) return in Millsap v. Commissioner,            
          91 T.C. 926 (1988), and Phillips v. Commissioner, 86 T.C. 433               

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