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OPINION
I. Burden of proof
Petitioner has neither claimed nor shown entitlement to a
shift in the burden of proof to respondent with regard to any
factual issue pursuant to section 7491(a). Accordingly,
petitioner bears the burden of proof and production with respect
to all issues in this case, except as provided in section
7491(c). See Rule 142(a).
II. Validity of the 2000 Form 1040 and Section 6651(a) Addition
Respondent argues that the 2000 Form 1040 does not
constitute a valid return and that petitioner is therefore liable
under section 6651(a) for an addition to tax for failure to file.
Section 6011(a) requires taxpayers to file returns in
accordance with the forms and regulations prescribed by the
Secretary. See sec. 1.6011-1(a), Income Tax Regs. In addition,
taxpayers are required to verify by written declaration that
their submitted returns have been made under penalties of
perjury. Sec. 6065; see also sec. 1.6065-1(a), Income Tax Regs.
A taxpayer satisfies this requirement by signing the preprinted
jurat contained on the Form 1040, see Sloan v. Commissioner, 102
T.C. 137, 146-147 (1994), affd. 53 F.3d 799 (7th Cir. 1995),
which is a declaration under penalties of perjury that the return
is "true, correct, and complete".
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Last modified: May 25, 2011