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1029, 1032 (6th Cir. 1999); In re Bergstrom, 949 F.2d 341, 342
(10th Cir. 1991)).
The Bankruptcy Code does not define the term “return”. In
defining return for purposes of 11 U.S.C. sec. 523(a)(1)(B),
other courts have looked to the Internal Revenue Code and cases
decided by this Court. Swanson v. Commissioner, supra at 122.
In Beard v. Commissioner, 82 T.C. 766 (1984), affd. 793 F.2d 139
(6th Cir. 1986), we developed a test for whether a document
qualifies as a return. We held that, in order to qualify as a
return, a document must meet the following requirements: (1)
Purport to be a return; (2) be executed under penalty of perjury;
(3) contain sufficient data to allow a calculation of tax; and
(4) represent an honest and reasonable attempt to satisfy the
requirements of the tax law. Id. at 777.
Petitioner filed Forms 1040, for the taxable years 1988,
1989, 1990, 1991, 1993, and 1995 but failed to pay the balances
due. Petitioner did not file Forms 1040 for the taxable years
1996 and 1997. Instead, for taxable years 1996 and 1997,
petitioner filed IRS Form 4852, Substitute for Form W-2, or
Form 1099-R, and his asseveration denying that he earned any
wages.8 At trial, petitioner argued that, although he did not
8 Petitioner informed respondent’s Appeals Officer that his
speech included in the Form 4852 was protected under the First
Amendment because it was his redress against the Government as
well as his defense against the Government’s “illgitimate
(continued...)
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