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4. Addition to Tax Under Section 6651(a)(2)
Section 6651(a)(2) generally imposes an addition to tax for
a failure to pay timely the amount of tax shown on a Federal
income tax return. The addition to tax under section 6651(a)(2)
applies only when an amount of tax is shown on a return. Cabirac
v. Commissioner, 120 T.C. 163, 170 (2003). Petitioner did not
file a return for 2003. At trial, the Court admitted a certified
Form 4340, Certificate of Assessments, Payments, and Other
Specified Matters, covering petitioner’s 2003 tax year. The Form
4340 indicates that respondent prepared a substitute for return
on March 11, 2005. The record also includes an Individual Master
File Tax Module for petitioner dated September 19, 2005; the Form
4549, Income Tax Examination Changes, pertaining to petitioner’s
2003 tax year and dated April 8, 2005; and a Form 13496, IRC
Section 6020(b) Certification, pertaining to petitioner’s 2003
tax year and dated April 8, 2005.
A return made by the Secretary under section 6020(b) is
treated as “the return filed by the taxpayer for purposes of
determining the amount of the addition” under section 6651(a)(2).
Sec. 6651(g)(2); Wheeler v. Commissioner, 127 T.C. No. 200
(2006). The return must satisfy the requirements of section
6020(b), which provides as follows:
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
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