- 9 -
(2003); Millsap v. Commissioner, 91 T.C. 926, 936 (1988); see
also United States v. Updegrave, 80 AFTR 2d 97-5290, 97-1 USTC
par. 50,465 (E.D. Pa. 1997). IRM provisions not cited by
petitioners state that respondent may prepare substitutes for
Forms 1040 under section 6020(b). See, e.g., IRM, pt.
3.0.273.40.3(6) (Jan. 1, 2005), pt. 5.1.15.2 (July 30, 1999). We
conclude that respondent may prepare substitutes for petitioners’
individual income tax returns for the years in issue,4 and that
this Court has jurisdiction to review respondent’s determination
to proceed with collection.
C. Whether Petitioners Are Collaterally Estopped From
Contending That Irregularities Exist in Assessment of Their
Tax Liabilities for 1993-96
We held in Nicklaus v. Commissioner, 117 T.C. at 121, that
respondent had properly assessed petitioners’ tax liabilities for
1993-96 and that those liabilities remain unpaid. Respondent
contends that collateral estoppel precludes petitioners from
3(...continued)
otherwise, a false or fraudulent return, the Secretary
shall make such return from his own knowledge and from
such information as he can obtain through testimony or
otherwise.
(2) Status of returns.--Any return so made and
subscribed by the Secretary shall be prima facie good
and sufficient for all legal purposes.
4 Respondent does not contend and we need not decide whether
the returns prepared by respondent in this case meet the
requirements of sec. 6020(b) in all respects.
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