Fred Deutsch - Page 11

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         Petitioner’s argument is flawed in two crucial respects.  First,             
         Forms 4549 are not returns, and second, Mr. Champion was                     
         authorized to sign an agreement waiving petitioner’s rights to a             
         notice of deficiency.                                                        
              In general, a document filed with the IRS is treated as a               
         return if the document:  (1) Contains sufficient data to                     
         calculate the tax liability; (2) purports to be a return; (3)                
         represents an honest and reasonable attempt to satisfy the                   
         requirements of the tax law; and (4) is executed under penalties             
         of perjury.  Beard v. Commissioner, 82 T.C. 766, 777 (1984)                  
         (citing Badaracco v. Commissioner, 464 U.S. 386 (1984);                      
         Zellerbach Paper Co. v. Helvering, 293 U.S. 172 (1934); and                  
         Florsheim Bros. Drygoods Co. v. United States, 280 U.S. 453                  
         (1930)), affd. 793 F.2d 139 (6th Cir. 1986).  The Forms 4549 were            
         not returns because, among other reasons, they were not signed               
         under penalty of perjury.                                                    
              The significance of a sworn verification that the document              
         is true and correct is unmistakably clear.  Section 6065                     
         specifically requires that a return “shall contain or be verified            
         by a written declaration that it is made under the penalties of              
         perjury.”  See also sec. 1.6065-1(a), Income Tax Regs.  Even                 
         those Forms 1040 submitted to the IRS in which the verification              
         language has been obliterated do not constitute valid returns.               
         Ledbetter v. Commissioner, 837 F.2d 708, 710 (5th Cir. 1988),                






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