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petitioner’s arguments possess some degree of colorable merit.
See Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984).
Section 6651(a)(2) provides for an addition to tax in
instances where there is a failure to pay the amount of tax shown
on a return, and it applies only when an amount of tax is shown
on a return. Cabirac v. Commissioner, 120 T.C. 163, 170 (2003).
Petitioner did not file valid returns for the years in issue, and
respondent prepared substitute returns pursuant to section
6020(b). Under section 6651(g)(2), a return prepared by the
Secretary under section 6020(b) is treated as the return filed by
the taxpayer for purposes of determining an addition to tax under
6651(a)(2). Cabirac v. Commissioner, supra at 170. In Millsap
v. Commissioner, 91 T.C. 926 (1988), we held that an unsubscribed
Form 1040, together with attached revenue agent’s reports which
contained sufficient information to compute the tax liability,
met the requirements for a section 6020(b) return. Id. at 930.
The record in the instant case contains: unsubscribed Forms 1040;
copies of the revenue agent’s reports from which petitioner’s tax
liability could be calculated; and a Form 13496, IRC Section
6020(b) Certification, signed by Carolyn Levy, respondent’s
examination operation manager. We find the substitute Forms 1040
meet the requirements of section 6020(b). Accordingly,
respondent is entitled to summary judgment.
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