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(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 not
shown that the requirements under sections 6651(a)(2), (g)(2),
and 6020(b) have been satisfied. Therefore, as a matter of law,
the motion for summary judgment will not be granted as to this
issue and the addition to tax under section 6651(a)(2) cannot be
sustained.
Respondent also determined additions to tax under section
6654(a) for failure to pay estimated taxes for the years in
issue. Petitioner does not assert that he made any estimated tax
payments for the years in issue. In the absence of special
exceptions not applicable here, petitioner is liable for this
addition to tax for the years in issue, and summary judgment is
appropriate to sustain respondent’s determination with respect to
the additions to tax under section 6654(a). Grosshandler v.
Commissioner, 75 T.C. 1, 20-21 (1980).
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011