- 7 -
date of October 7, 1999; Form 1040 with petitioner’s name,
address, Social Security number, and filing status dated
September 23, 1999; both computer-generated and manual Forms
5344, Examination Closing Record, showing petitioner’s tax
liability, payments, and adjustments; Form 4549, Income Tax
Examination Changes, dated October 18, 1999; and signed “30-day
letter” dated October 18, 1999, did not constitute a substitute
for return (SFR). In a final example, a statement of account
showing SFR document locator numbers for what were presumed to be
“dummy returns” showing only taxpayer’s name, address, and Social
Security number did not qualify as an SFR in Phillips v.
Commissioner, 86 T.C. 433 (1986), affd. in part, revd. in part on
a different issue 851 F.2d 1492 (D.C. Cir. 1988). In Wheeler v.
Commissioner, 127 T.C. 200, 210 (2006), a Form 4340, Certificate
of Assessments, Payments, and Other Specified Matters, containing
a cryptic reference to a “Substitute for Return” was not
considered sufficient for purposes of section 6020(b).
In this case, respondent asserted in his motion for summary
judgment that an SFR was prepared on petitioner’s behalf on
August 2, 2004. Respondent offered this purported “return” in an
attached exhibit containing only a Form 13496, IRC Section
6020(b) Certification, signed by respondent’s exam operations
manager, a Form 4549, Income Tax Examination Changes, and a
substantially incomprehensible computer printout of numbers and
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: November 10, 2007