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Petitioners’ contention that the Commissioner cannot
determine a deficiency for a year for which a taxpayer did not
file a return is frivolous. Scruggs v. Commissioner, T.C. Memo.
1995-355, affd. without published opinion 117 F.3d 1433 (11th
Cir. 1997); Roman v. Commissioner, T.C. Memo. 1995-175; Zyglis v.
Commissioner, T.C. Memo. 1993-341, affd. without published
opinion 29 F.3d 620 (2d Cir. 1994). Petitioners’ contention that
failure to file a return shields the nonfiler from income tax
liability is also frivolous. Where a taxpayer files no return,
the deficiency is determined as if a return had been filed on
which the taxpayer reported that the amount of tax due was zero;
thus, the deficiency is the amount of tax due. Laing v. United
States, 423 U.S. 161, 174 (1976); Schiff v. United States, 919
F.2d 830, 832-833 (2d Cir. 1990); Roat v. Commissioner, 847 F.2d
1379, 1381 (9th Cir. 1988). Finally, petitioners’ contention
that the Commissioner must file a substitute for return under
section 6020(b) before determining a deficiency is also
frivolous. Schiff v. United States, supra; Roat v. Commissioner,
supra.
4(...continued)
1040, U.S. Individual Income Tax Return, qualifies as a sec.
6020(b) return if it contains a taxpayer’s name, address, Social
Security number, filing status, and information sufficient to
compute the taxpayer’s tax liability, and if it is signed by an
authorized employee of the IRS. Cabirac v. Commissioner, 120
T.C. 163, 171-172 (2003); Millsap v. Commissioner, 91 T.C. 926
(1988).
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