Mark R. Halcott - Page 6

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          return from petitioner for the year in issue.  We find that                 
          respondent met his burden of production under section 7491(c),              
          and, as a result, petitioner must come forward with evidence                
          sufficient to persuade the Court that respondent’s determination            
          that petitioner is liable for the section 6651(a)(1) addition to            
          tax is incorrect.  See Rodriguez v. Commissioner, T.C. Memo.                
          2003-105. In order to determine whether a tax return is valid, we           
          follow the test enunciated in Beard v. Commissioner, 82 T.C. 766,           
          777 (1984), affd. 793 F.2d 139 (6th Cir. 1986) (Beard test):                
               First, there must be sufficient data to calculate tax                  
               liability; second, the document must purport to be a                   
               return; third, there must be an honest and reasonable                  
               attempt to satisfy the requirements of the tax law; and                
               fourth, the taxpayer must execute the return under                     
               penalties of perjury.                                                  
          We have applied the Beard test to determine whether a return is             
          valid for purposes of section 6651(a)(1).  See, e.g., Cabirac v.            
          Commissioner, 120 T.C. 163, 169 n.10 (2003); Beard v.                       
          Commissioner, supra at 780; Unroe v. Commissioner, T.C. Memo.               
          1985-149; Counts v. Commissioner, T.C. Memo. 1984-561, affd. 774            
          F.2d 426 (11th Cir. 1985).                                                  
               The critical requirement that there must be “an honest and             
          reasonable attempt” to satisfy the tax law is clearly not met.              
          Petitioner’s attachment of two pages of tax-protester arguments             
          to the Form 1040 contained arguments that have been consistently            
          rejected by courts.  Further, petitioner’s denial of tax                    
          liability and refusal to self-assess on the Form 1040 does not              

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