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under section 6651(a)(1) and failure to pay estimated tax under
section 6654.
OPINION
A. Whether Respondent’s Determination of Petitioner’s
Deficiencies in Income Tax for 2000 and 2001 Is Valid
Petitioner contends that respondent prepared only “dummy
returns”1 for 2000 and 2001, and that respondent’s determination
of his deficiencies in income tax for 2000 and 2001 is invalid
because respondent did not prepare for each year a substitute
return that qualified under section 6020(b).2 We disagree.
Petitioner’s contention that the Commissioner must file a
substitute for return under section 6020(b) before determining a
1 A “dummy return” is generated to open an account for the
taxpayer on the master file and normally consists of a first page
of a Form 1040, U.S. Individual Income Tax Return, which contains
a taxpayer's name, address, and Social Security number. Internal
Revenue Manual, Chief Counsel Directives Manual-Tax Litigation,
sec. 35.4.27.2 (Nov. 16, 1999); see Spurlock v. Commissioner,
T.C. Memo. 2003-124 n.18.
2 Sec. 6020(b) provides:
SEC. 6020(b). Execution of Return by Secretary.--
(1) Authority of Secretary to execute return.--If
any person fails to make any return required by any
internal revenue law or regulation made thereunder at
the time prescribed therefor, or makes, willfully or
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.
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