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indicates that respondent prepared an SFR on January 14, 2005.
The record also includes a Form 13496, IRC Section 6020(b)
Certification, pertaining to petitioner’s 2003 tax year and dated
February 11, 2005. The Court has also admitted a copy of the SFR
which indicates that it was filed on January 14, 2005, and which
reports the adjustments contained in the notice of deficiency.
Statements from FAWI and Mimi’s reflecting payments to petitioner
in 2003 of $208 and $11,210, respectively are attached to the
SFR.
Section 6020(b) provides:
SEC. 6020(b). Execution of Return by Secretary.--
(1) Authority of Secretary to execute return.--If
any person fails to make any return required by any
internal revenue law or regulation made thereunder at
the time prescribed therefor, or makes, willfully or
otherwise, a false or fraudulent return, the Secretary
shall make such return from his own knowledge and from
such information as he can obtain through testimony or
otherwise.
(2) Status of returns.--Any return so made and
subscribed by the Secretary shall be prima facie good
and sufficient for all legal purposes.
The record reveals that respondent generated an SFR for
petitioner’s 2003 tax year based on statements provided by Mimi’s
and FAWI. Petitioner concedes that she received the income
reported in the SFR and that she has not paid the tax shown on
the SFR. The SFR complies with section 6020(b). The SFR
therefore constitutes a return for the purposes of the section
6651(a)(2) addition to tax. Sec. 6651(g)(2). Accordingly,
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Last modified: November 10, 2007