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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 dated
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