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frivolous arguments that the taxpayer is not liable for Federal
income tax, is not considered a valid return because it fails the
first and third prongs of the Beard test. See Cabirac v.
Commissioner, 120 T.C. 163, 169 (2003); Arnett v. Commissioner,
T.C. Memo. 2006-134, affd. 99 AFTR 2d 3418, 2007-2 USTC par.
50,575 (10th Cir. 2007); Halcott v. Commissioner, T.C. Memo.
2004-214. We have held that the arguments that the petitioner
attached to the purported returns are without merit, and the
inclusion of similar arguments on a purported return is an
indication that the taxpayer is not making an honest and
reasonable attempt to satisfy the requirements of the tax law.
Arnett v. Commissioner, supra; Coulton v. Commissioner, T.C.
Memo. 2005-199; Halcott v. Commissioner, supra. Therefore,
because both the Form 1040A and Form 1040NR that petitioner
submitted contained only zero entries for income and were
accompanied by frivolous arguments, we find that petitioner did
not file a valid return.
Petitioner’s only explanation for not filing a valid return
is his assertion that an IRS agent failed to inform him that his
Form 1040A was not valid. Primary responsibility for filing
Federal income tax returns is on the taxpayer, and the absence of
an objection from the IRS does not amount to “reasonable cause”
for not filing a return under section 6651(a). See United States
v. Boyle, 469 U.S. 241, 251 (1985).
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