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to reasonable cause. See United States v. Boyle, 469 U.S. 241,
245 (1985). To prove reasonable cause, a taxpayer must show that
he or she exercised ordinary business care and prudence but
nevertheless could not file the return when it was due. See
Crocker v. Commissioner, 92 T.C. 899, 913 (1989); sec. 301.6651-
1(c)(1), Proced. & Admin. Regs.
At trial, petitioner testified that he mailed his 2000
income tax return to the IRS and that it had been returned to him
as frivolous. Petitioner contends that the return was not
frivolous because he is exempt from income tax. Respondent
produced no evidence that petitioner’s return was not received by
the IRS. Respondent contends that petitioner’s original return
(which listed wages and unemployment compensation totaling
$37,789.08, but listed total tax as “N/A” and total amount owed
as “$0”, similar to his 2001 return) was not a valid return and
that petitioner was liable for the addition to tax.
A document constitutes a "return" for Federal income tax
purposes if: (1) It contains sufficient data to calculate tax
liability; (2) it purports to be a return; (3) it represents an
honest and reasonable attempt to satisfy the requirements of the
tax law; and (4) it is executed under penalties of perjury.
Beard v. Commissioner, 82 T.C. 766, 777 (1984), affd. 793 F.2d
139 (6th Cir. 1986); see also Cabirac v. Commissioner, 120 T.C.
163, 169 (2003); Coulton v. Commissioner, T.C. Memo. 2005-199.
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