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return, in the context of section 6651(a)(2) and (g)(2), “must be
subscribed, it must contain sufficient information from which to
compute the taxpayer’s tax liability, and the return form and any
attachments must purport to be a ‘return’.” Spurlock v.
Commissioner, supra; see also Cabirac v. Commissioner, 120 T.C.
163, 170-171 (2003). Respondent has satisfied the requirements
under sections 6651(a)(2), (g)(2), and 6020(b). Because
petitioner has failed to allege any specific facts with respect
to the addition to tax, and because liability for the addition to
tax was deemed admitted pursuant to Rule 90, the addition to tax
under section 6651(a)(2) is sustained.
Filing Status
Section 1(d) provides that every married individual who does
not make a single return jointly with his spouse has a filing
status of married filing separately. Petitioner and Mrs. Connors
did not file a joint return for 2002, and there is no reliable
evidence that they ever intended to file a joint return for 2002.
Therefore, petitioner’s filing status for 2002 is married filing
separately.
We have considered the arguments of the parties that were
not specifically addressed in this opinion. Those arguments are
either without merit or irrelevant to our decision.
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