- 15 - internal revenue law or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise. (2) Status of returns.--Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes. We have addressed on several occasions what constitutes a section 6020(b) return. In Phillips v. Commissioner, 86 T.C. 433, 437-438 (1986), affd. in part and revd. in part on another issue 851 F.2d 1492 (D.C. Cir. 1988), we held that a “dummy return”, i.e., page 1 of a Form 1040, U.S. Individual Income Tax Return, showing only the taxpayer’s name, address, and Social Security number, was not a section 6020(b) return. In Millsap v. Commissioner, 91 T.C. 926, 930 (1988), we held that unsubscribed Forms 1040 containing the taxpayer’s name, address, Social Security number, and filing status but no information regarding income or tax, to which were attached subscribed revenue agent’s reports containing sufficient information from which to compute the taxpayer’s tax liability, were returns under section 6020(b). In Cabirac v. Commissioner, supra at 170-173, we held that unsubscribed SFRs showing zeros on the relevant lines for computing a tax liability and no tax liability did not meet the requirements of section 6020(b). We rejected the Commissioner’s contention that we should evaluate the SFRs filed on February 23, 2000, in conjunction with a notice of proposed adjustments datedPage: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
Last modified: May 25, 2011