Gloria J. Spurlock - Page 27

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          (1986).  In Phillips v. Commissioner, supra at 437-438, we held             
          that a “dummy return”, i.e., page 1 of a Form 1040 showing only             
          the taxpayer’s name, address, and Social Security number, was not           
          a section 6020(b) return.18  In Millsap v. Commissioner, supra,             
          the Commissioner prepared a Form 1040 and attached a revenue                
          agent’s report which contained sufficient information from which            
          to compute the taxpayer’s tax liability.  The attached report was           
          subscribed, and we held that the Form 1040 together with the                
          attached revenue agent’s report containing information from which           
          the tax could be computed met the requirements for a section                
          6020(b) return.  The same elements we found necessary to                    
          constitute a section 6020(b) return in Millsap v. Commissioner,             
          supra, and Phillips v. Commissioner, supra, are generally                   
          required for purposes of a section 6020(b) return in the context            
          of section 6651(a)(2) and (g)(2).  Namely, the return must be               
          subscribed, it must contain sufficient information from which to            
          compute the taxpayer’s tax liability, and the return form and any           
          attachments must purport to be a “return”.  The mere fact that              
          respondent’s files contain information upon which a tax might be            

               18A “dummy return” is “generated to open up an account for             
          the taxpayer on the master file, and normally consists of a first           
          page of a Form 1040 which contains a taxpayer’s name, address and           
          social security number.”  Internal Revenue Manual, Chief Counsel            
          Directives Manual-Tax Litigation, sec. (Nov. 16, 1999).           

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