- 4 -
principal amount due, there is no basis for interest.
(5) [The substitute Forms 1040] are not subscribed by
the Secretary, per IRC 6020(b).[3] Petitioner will need
to engage in a handwriting analysis during discovery to
verify that this is not a machine-written signature,
but is, rather, the signature of the human being to be
charged with the responsibility of verifying the
alleged figures. About the only way to cross-examine a
computer is to have a complete printout, of the human-
readable source code, of all modules used to produce
these reports and statements.
Additionally, petitioner thanked the Secretary but respectfully
declined the Secretary’s “unsolicited, and bad, legal and
accounting advice”4 and asked to be placed on the “no call list”.
Respondent filed a Motion for Summary Judgment on March 16,
2005. On March 17, 2005, we ordered petitioner to file a
response to respondent’s motion on or before April 18, 2005.
Petitioner has not filed a response and did not appear at the
call of the instant case for trial on May 2, 2005, in Dallas,
Texas.
3 Whether the substitute Forms 1040 qualify as returns under
sec. 6020(b) for purposes of the sec. 6651(a)(2), failure to pay,
addition to tax is discussed below.
4 In regard to the Secretary’s “advice” petitioner states:
The Secretary’s proposed accounting method, Form 1040,
while applicable, is not as complete or accurate as the
accounting method preferred by petitioner. The
commonly available form most competently applicable to
the alleged obligation is Form 1041. By applying more
suitable accounting methods, Petitioner’s distribution
amount, if any, is considerably less than that asserted
by the collections agent. By Petitioner’s analysis,
the amount due is $0.
Form 1041 is the U.S. Income Tax Return for Estates and Trusts.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011