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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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