-8-
The Court of Appeals for the Ninth Circuit has characterized
our test as a widely accepted interpretation that provides a
sound approach under the Code. United States v. Hatton, 220 F.3d
1057, 1060-1061 (9th Cir. 2000). The Court of Appeals for the
Ninth Circuit also views this test as consistent with the policy
that a return should obtain tax information with uniformity and
completeness to facilitate the physical task of handling and
verifying returns. Id.
We focus on one requirement of the Supreme Court cases, as
articulated in Beard, to determine whether the 1040 document
constitutes a return. Under the Beard test, a document must be
an honest and genuine endeavor to satisfy the tax law in order to
be a return. Zellerbach Paper Co. v. Helvering, supra at 180;
Beard v. Commissioner, supra at 777. We doubt that a document
containing all zeros and tax protester rhetoric represents an
honest and genuine endeavor to satisfy the tax law. See United
States v. Moore, 627 F.2d 830, 835 (7th Cir. 1980); United States
v. Rickman, supra at 184; Cabirac v. Commissioner, supra; Halcott
v. Commissioner, supra.
Tax protesters, as a general rule, have not been found to
make an honest and genuine attempt to meet the requirements of
the Code. United States v. Moore, supra. We agree that the
Commissioner should not be forced to accept as a return a
document clearly not intended to provide the required
information. See id. The timeworn tax protester statements
attached to petitioner’s 1040 document indicate that petitioner
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