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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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