David G. Turner - Page 14

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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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