Devery W. Hennard - Page 6

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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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