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for section 7203 purposes); United States v. Smith, 618 F.2d 280,
281 (5th Cir. 1980) (the Court of Appeals for the Eleventh
Circuit, in Bonner v. City of Prichard, 661 F.2d 1206 (11th Cir.
1981), adopted as precedent the decisions of the former Court of
Appeals for the Fifth Circuit).5 Additionally, petitioner’s
attachment of information returns to his Form 1040 does not make
his otherwise invalid return valid. Kartrude v. Commissioner,
supra at 1384; Reiff v. Commissioner, 77 T.C. at 1177-1178;
Halcott v. Commissioner, T.C. Memo. 2004-214; Cumming v.
Commissioner, T.C. Memo. 1992-329.
Petitioner’s Form 1040 contained zero entries for every line
regarding his 1999 income. Petitioner attached to his Form 1040
documents containing tax-protester rhetoric and third-party
information returns. Given these facts, petitioner’s Form 1040,
with attachments, was not a valid return. Petitioner also did
not argue, nor do we find, that his failure to file was due to
reasonable cause. Consequently, we hold that petitioner is
liable for an addition to tax under section 6651(a)(1).
5 Taylor v. United States, 87 AFTR 2d 2001-2518, 2001-2 USTC
par. 50,479 (D.C. Cir. 2001); United States v. Mosel, 738 F.2d
157 (6th Cir. 1984); United States v. Grabinski, 727 F.2d 681
(8th Cir. 1984); United States v. Rickman, 638 F.2d 182 (10th
Cir. 1980); United States v. Moore, 627 F.2d 830 (7th Cir. 1980);
United States v. Edelson, 604 F.2d 232, 234 (3d Cir. 1979);
Cabirac v. Commissioner, 120 T.C. 163, 168-169 (2003). The sole
case that stands for the idea that a zero return is a valid
return is United States v. Long, 618 F.2d 74, 75 (9th Cir. 1980).
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