Brian and Tina Nicklaus - Page 9

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          (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.                      
 (Jan. 1, 2005), pt. (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                

               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                 
                    (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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