- 7 - 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,Page: Previous 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007