Gloria J. Spurlock - Page 28

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          determined does not transform his files into a section 6020(b)              
          return.  See Cabirac v. Commissioner, 120 T.C. ___ (2003).                  
               The documents attached to respondent’s response to                     
          petitioner’s motion for partial summary judgment for 1996 and               
          1997 consist of:  (1) Half-page printouts of numerous codes and             
          information which the Court is unable to translate; (2) portions            
          of pages 1 of Forms 1040, each of which contains petitioner’s               
          name, address, Social Security number, and filing status; (3)               
          computer-generated Forms 5344(CG), Examination Closing Record,              
          each of which contains numerous codes and listings including                
          petitioner’s tax liability, penalty, and interest adjustments,              
          credit and tax computation adjustments; (4) manually completed              
          Forms 5344 signed by a tax examiner containing codes and                    
          information which the Court is also unable to translate; (5) a              
          Form 4549-CG, Income Tax Examination Changes; and (6) a Letter              
          915(DO)(CG) (the “30-day letter”)19 for petitioner’s 1995, 1996,            
          and 1997 tax years.  Only the Form 5344 document and the 30-day             
          letter were signed.20                                                       
               The dates which appear on the numerous documents that                  
          respondent alleged to be section 6020(b) returns do not match;              

               19Letter 915(DO)(CG) provides notice to the taxpayer of                
          proposed adjustments to his or her tax liability.  The letter is            
          commonly referred to as a “30-day letter”, because the taxpayer             
          has 30 days to agree or disagree with the proposed adjustments.             
               20Respondent’s revenue agent, Chris English, signed the 30-            
          day letter.                                                                 

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