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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 Tax
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Last modified: November 10, 2007