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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.
We have on several occasions addressed what constitutes a
section 6020(b) return. See Wheeler v. Commissioner, supra. In
Wheeler, we noted that the Commissioner’s burden of production
with respect to the section 6651(a)(2) addition to tax requires
that the Commissioner introduce evidence that a return showing
the taxpayer’s tax liability was filed for the year in question
and that in a case in which the taxpayer did not file a return,
the Commissioner must introduce evidence that an SFR satisfying
the requirements of section 6020(b) was made. Wheeler v.
Commissioner, supra; see Cabirac v. Commissioner, supra. Here,
respondent did not prove that an SFR meeting the requirements had
been made for 2003. Because the record does not contain evidence
that petitioner failed to pay tax shown on a return for 2003, we
conclude that respondent has failed to satisfy his burden of
production under section 7491(c) with respect to the section
6651(a)(2) addition to tax.
5. Addition to Tax Under Section 6654
Respondent determined that petitioner underpaid his
estimated income tax and is liable for an addition to tax under
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