Randon J. Scholet - Page 15

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          6651(a) for failure to file and under section 6654 for failure to           
          pay estimated tax for 1998.                                                 
               2.   Failure To File Under Section 6651(a)(1)                          
               A taxpayer is liable for an addition to tax of up to 25                
          percent for failure to file a Federal income tax return unless              
          the failure was due to reasonable cause and not willful neglect.            
          Sec. 6651(a)(1); United States v. Boyle, 469 U.S. 241, 245                  
          (1985).                                                                     
               Petitioner contends that the statement he and his wife                 
          submitted to the IRS satisfies his obligation to file a return or           
          other statement under the Code.  We disagree.  Petitioner’s                 
          statement was not made in accordance with the forms and                     
          regulations prescribed by the Secretary as required by section              
          6011(a) and did not include the dollar amounts or any other                 
          information needed to determine tax liability.  See Beard v.                
          Commissioner, 82 T.C. 766, 777 (1984), affd. 793 F.2d 139 (6th              
          Cir. 1986).                                                                 
               Petitioner was well aware of his responsibility to file                
          returns as evidenced by his timely filing of returns for 1979               
          through 1997.  His claim that the filing of an income tax return            
          is voluntary is frivolous.  Petitioner wrote to the IRS stating             
          his belief that filing a return is voluntary and purporting to              
          give the IRS 30 days to refute his conclusion or he would proceed           
          accordingly.  Petitioner’s claim that the IRS is collaterally               






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