- 22 -
An SFR prepared under section 6020(b) does not constitute a
return of the taxpayer for purposes of 11 U.S.C. sec.
523(a)(1)(B) in the absence of the signature of the taxpayer. In
re Bergstrom, supra at 343.
In the instant case, petitioner failed to file required
returns for the years 1993, 1994, and 1995, and respondent
prepared SFRs for these years. Regardless of whether the SFRs
were prepared in accordance with section 6020(b), there is no
evidence that petitioner signed the SFRs, which is required
before an SFR can constitute a return for purposes of 11 U.S.C.
sec. 523(a)(1)(B).13
12(...continued)
The government’s position that � 523(a)(1)(B)(i)
renders nondischargeable a tax for which the debtor did
not file a tax return is supported by the legislative
history. See Notes of Committee on the Judiciary, S.
Rep. No. 95-989, 95th Cong., 2nd Sess. 78 (1978), U.S.
Code Cong. & Admin. News 1978, p. 5787 * * *.
[Emphasis supplied.]
13We are aware that under sec. 6651(g), a return the
Secretary prepared under sec. 6020(b) is treated as “the return
filed by the taxpayer for purposes of determining the amount of
the addition” under sec. 6651(a)(2). Cabirac v. Commissioner,
supra at 170; Spurlock v. Commissioner, T.C. Memo. 2003-124.
However, this is a specific statutory provision limited to
situations involving the determination of whether a taxpayer is
liable for a certain addition to tax. There is no analogous
provision in the Bankruptcy Code providing that a return prepared
under sec. 6020(b) is treated as the return filed by the debtor
for purposes of determining the dischargeability of tax debts
under 11 U.S.C. sec. 523(a)(1) (2000).
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