- 11 -
for any tax shown on the form." [Sloan v.
Commissioner, 102 T.C. at 141.]
We concluded that the attached statement "[raised] serious
questions about whether petitioner [was] 'denying' the accuracy
of the information contained in the return, 'disclaiming' the
jurat altogether, or simply protesting the tax laws". Id. at
145. Consequently, we held that the return was invalid. We
reached the same result in Williams v. Commissioner, supra, where
the extraneous entry was made as an asterisk to the "amount owed"
line on the return rather than near the jurat, and stated: "The
admitted liability is zero. See attached Disclaimer Statement."
Id. at 138. The attached statement provided:
The above named taxpayer respectfully declines to
volunteer concerning assessment and payment of any tax
balance due on the return or any redetermination of
said tax. Be it known that the above said taxpayer,
therefore, denies tax liability and does not admit that
the stated amount of tax on return is due and
collectable. * * * [Id.]
Relying in part on Sloan, we concluded that the attached
statement rendered the return invalid, because it "called into
question the veracity, accuracy, and completeness" of the
purported return, thereby vitiating the jurat. Id. at 142.
Here, petitioner signaled the inclusion of a disclaimer
statement to the 2000 Form 1040 by means of an attached cover
page, which stated that the 2000 Form 1040 was being filed "under
protest, without prejudice" and that an explanation of the
protest-without-prejudice was contained in an "attached 38 page
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