- 21 -
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
(continued...)
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