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for 1996 that respondent received from him on April 17, 1997,
constitutes a tax return for that year and that consequently he
filed a tax return for 1996. With respect to 1997, petitioner
suggests that he filed a tax return for that year, but he “does
not recall the date he filed and did not retain a copy of his tax
return.”7 On the instant record, we reject petitioner’s position
regarding the additions to tax under section 6651(a)(1) for the
years at issue. The record establishes that respondent did not
file petitioner’s document for 1996 as petitioner’s tax return
for that year and that petitioner did not submit to respondent
any document that respondent filed as petitioner’s tax return for
1997.
With respect to petitioner’s document for 1996, respondent’s
explanation as to why respondent did not file that document as
petitioner’s tax return for 1996 is that petitioner did not sign
that document under penalties of perjury, as required by section
6065. We agree with respondent’s decision not to file peti-
tioner’s document for 1996 as his tax return for that year.
Although petitioner claims that he intended petitioner’s document
for 1996 to be his tax return for that year, he did not sign that
7Petitioner argues that, regardless of whether and when he
filed a tax return for 1997, the issue under sec. 6651(a)(1) is
moot as to 1997 because he was not required to file a return for
that year. On the instant record, we disagree.
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