John Parks Trowbridge - Page 21

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          142(a); cf. current sec. 7491(a) (shifting the burden of proof to           
          the Commissioner in certain circumstances).                                 
               E.  Discussion                                                         
                    1.  Petitioners’ Forms 1040 and 1040EZ                            
               Respondent contends that the Forms 1040 and 1040EZ filed by            
          petitioners with respect to the years at issue do not constitute            
          valid returns.10  In Williams v. Commissioner, 114 T.C. 136, 143            
          (2000), we held that a disclaimer statement similar to the ones             
          at issue in these cases rendered the Form 1040 to which it was              
          attached invalid.  We see no reason to depart from the reasoning            
          of that case here.  Accordingly, we conclude that Dr.                       
          Trowbridge’s 1993-95 Forms 1040, and Ms. Martin’s 1991-92 Forms             
          1040 and 1995 Form 1040EZ, are not valid returns.                           
                    2.  Respondent’s Section 6651(a)(1) Determinations                
               As relevant to his section 6651(a)(1) determinations,                  
          respondent produced evidence that petitioners did not file valid            
          Federal income tax returns for any of the years at issue.                   
          Respondent also produced evidence that neither petitioner made              
          any timely payments of tax with respect to the years at issue.11            

               10  We address that contention separately because it is                
          relevant to our analysis of both the sec. 6651(a)(1) and the sec.           
          6654 additions to tax asserted by respondent.                               
               11  In his sec. 6651(a)(1) computations, respondent properly           
          credited each petitioner with one-half of petitioners’ aggregate            
          wage withholding credit where applicable.  See sec. 6651(b)(1);             
          sec. 1.31-1(a), Income Tax Regs. (rule for wage withholding                 
          credits of separately filing spouses domiciled in a community               

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