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petitioner did not file tax returns for the years in issue is
wholly misguided. In particular, at docket No. 27411-88, the
Court entered a decision sustaining respondent's determination
that petitioner was liable for the addition to tax under section
6651(a)(1) (failure to file a tax return) for 1983. In
conjunction with the Court’s decision at docket No. 27411-88, we
observe that petitioner's Form 4340 for 1983 reflects that the
notice of deficiency that respondent issued to petitioner for
that year was predicated upon respondent’s preparation of a
substitute for return. We have held that a substitute for return
does not constitute a return of the taxpayer for purposes of 11
U.S.C. sec. 523(a)(1)(B). See Swanson v. Commissioner, supra at
123-124.
In addition, at docket No. 18627-97, the Court entered a
decision sustaining respondent's determination that petitioner
was liable for additions to tax under section 6651(a)(1) (failure
to file a tax return) for the taxable years 1993, 1994, and 1995.
Specifically, we held that (1) the tax return that petitioner
submitted to respondent for 1993 was invalid, and (2) petitioner
failed to submit to respondent a tax return for 1994 or 1995.
Howard v. Commissioner, T.C. Memo. 2000-222. Our decisions at
docket Nos. 27411-88 and 18627-97 are final and may not be
challenged in this proceeding. Sec. 7481(a).
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Last modified: May 25, 2011