- 5 - the $3,122.10 addition to tax under section 6651(a)(1), and we shall grant summary judgment in favor of respondent on this issue. We hold that summary judgment is not appropriate regarding the $1,040.70 addition to tax pursuant to section 6651(a)(2) for failure to pay tax shown on a return by the due date for payment. For the section 6651(a)(2) addition to tax to apply, there must be an amount of tax shown on a return. Cabirac v. Commissioner, 120 T.C. 163, 170 (2003). Even where the taxpayer did not file a valid return, as in this case, a return filed by the Secretary pursuant to section 6020(b) is treated as a return filed by the taxpayer under section 6651(g)(2). However, we have required that certain elements be present for qualification as a substitute return under section 6020(b) for section 6651(a)(2) purposes. To constitute a substitute return within the meaning of section 6020(b), the components held out to be a return need to be subscribed, contain sufficient information from which petitioner’s tax liabilities can be calculated, and purport to be a return. See Millsap v. Commissioner, 91 T.C. 926, 930 (1988). We have held that certain combinations of items meet this standard and have declined to deem others sufficient. For example, in Hennard v. Commissioner, T.C. Memo. 2005- 275, an unsubscribed Form 1040, U.S. Individual Income TaxPage: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007