- 18 -
file a Form 1040, he did file IRS Form 4852, which he claimed was
apparently good enough for the IRS to make its assessment.
Petitioner signed the Form 4852 under penalty of perjury.
However, that document does not satisfy the other prongs of the
Beard test and therefore does not qualify as a return. Because
the Form 4852 does not “convey, imply, or profess outwardly” to
be a return, it does not purport to be a return. Beard v.
Commissioner, supra at 778. In fact, in a letter to respondent
dated September 5, 1999, contesting penalties under section 6702
for filing a frivolous income tax return, petitioner stated: “I
did not file a Form 1040 or anything that purported to be a
return for the year 1996 or 1997 to be considered a Frivolous
Return”. (Emphasis added.)
8(...continued)
assumptions” that all income is gross income. Petitioner may
disagree with and dislike the tax laws, but such “Noncompliance
with the tax law is not protected by the First Amendment.”
Butler v. Commissioner, T.C. Memo. 1999-263 (citing Sloan v.
Commissioner, 53 F.3d 799, 800 (7th Cir. 1995), affg. 102 T.C.
137 (1994); Hettig v. United States, 845 F.2d 794, 795-796 (8th
Cir. 1988); Bradley v. United States, 817 F.2d 1400, 1404-1405
(9th Cir. 1987); McKee v. United States, 781 F.2d 1043, 1047 (4th
Cir. 1986); Collett v. United States, 781 F.2d 53, 55 (6th Cir.
1985); Eicher v. United States, 774 F.2d 27, 29-30 (1st Cir.
1985); Hudson v. United States, 766 F.2d 1288, 1291-1292 (9th
Cir. 1985); Kahn v. United States, 753 F.2d 1208, 1214-1217,
1222-1223 n.8 (3d Cir. 1985); Mosher v. IRS, 775 F.2d 1292, 1295
(5th Cir. 1985); Welch v. United States, 750 F.2d 1101, 1108-1110
(1st Cir. 1985); United States v. Malinowski, 472 F.2d 850, 857-
858 (3d Cir. 1973)).
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