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The Form 4852 also does not represent an honest and
reasonable attempt to satisfy the tax laws, id. at 777, which is
a critical requirement; see id. at 779 (stating that the critical
requirement is that there must be an honest and reasonable
attempt to satisfy the requirements of the Federal income tax
laws). Petitioner filed the Form 4852, and deliberately omitted
the Form 1040, in protest of the tax laws claiming that he did
not have wages, gross income, or taxable income as defined in the
Internal Revenue Code. The Form 4852 and accompanying
asseveration filed by petitioner were merely vehicles to assert
his frivolous arguments to respondent and to avoid payment of his
tax liabilities. As we noted in Beard:
“In tax protester cases, it is obvious that there is no
‘honest and genuine’ attempt to meet the requirements
of the code. In our self-reporting tax system the
government should not be forced to accept as a return a
document which plainly is not intended to give the
required information.” [Id. at 779 (quoting United
States v. Moore, 627 F.2d 830, 835 (7th Cir. 1980)).]
Accordingly, we hold that petitioner did not file returns
for the 1996 and 1997 taxable years, and, therefore, his tax
liabilities for those two years are excepted from discharge under
11 U.S.C. section 523(a)(1)(B)(i). Swanson v. Commissioner, 121
T.C. at 125; Howard v. Commissioner, T.C. Memo. 2005-100.
V. Sections 6321 and 6322.
We need not decide whether the bankruptcy court discharged
petitioner from personal liability for his tax liabilities for
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