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taxpayer’s tax liability can be determined do not constitute
returns within the meaning of the Internal Revenue Code”.
The Forms 1040 and 1040X that petitioner submitted contain
only zero entries and an entry of the Federal income tax
withheld, and it is clear from the attachments to those returns
that he did not make an honest and reasonable attempt to supply
the information required by the Internal Revenue Code. We hold
that petitioner did not file valid returns. Petitioner did not
establish that his failure to file was due to reasonable cause.
We therefore sustain the section 6651(a)(1) addition to tax with
respect to taxable year 2001, as determined.
As previously stated, petitioner did not file a tax return
for taxable year 2002. Petitioner submitted a letter to
respondent, which respondent received on August 6, 2004, which
stated that he had not filed an income tax return for 2002
because “I didn’t have to file one.” Petitioner reasons that
because he filed a Form W-4 claiming that he is “exempt” from
withholding, he has no tax liability. Specifically petitioner
states:
Because every year, I also turn in a withholding exemption
certificate, so I have no tax withheld, because I have no
tax liability. Plus I call the IRS and asked them if I have
no taxes taken out for the yr [year] do I have to file and
they said no.
Petitioner’s filing a Form W-4 does not “exempt” him from
filing a Federal income tax return for taxable year 2002.
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