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Section 6011(a) requires taxpayers to file returns
in accordance with the forms and regulations prescribed
by the Secretary. See sec. 1.6011-1(a), Income Tax
Regs. In addition, taxpayers are required to verify by
written declaration that their submitted returns have
been made under penalties of perjury. Sec. 6065; see
also sec. 1.6065-1(a), Income Tax Regs. A taxpayer
satisfies this requirement by signing the preprinted
jurat contained on the Form 1040, see Sloan v.
Commissioner, 102 T.C. 137, 146-147 (1994), affd. 53
F.3d 799 (7th Cir. 1995), which is a declaration under
penalties of perjury that the return is “true, correct,
and complete”.
Even where the taxpayer fails to follow the
prescribed forms, a document will be treated as a valid
return for purposes of section 6651(a) if it satisfies
the following: (i) It contains sufficient data to
calculate tax liability; (ii) it purports to be a
return; (iii) it represents an honest and reasonable
attempt to satisfy the requirements of the tax law; and
(iv) it is executed under penalties of perjury. Beard
v. Commissioner, 82 T.C. 766, 777 (1984), affd. 793
F.2d 139 (6th Cir. 1986).
In determining the validity of a return, this and
other courts have generally held that alterations of
the language of the jurat itself invalidates a return.
See [e.g.,] Hettig v. United States, 845 F.2d 794, 795
(8th Cir. 1988) (per curiam); * * * .
Where statements are added that do not modify the
specific language of the jurat, the validity of the
return depends upon whether the additional statements
disclaim liability or otherwise qualify the jurat by
casting doubt on the jurat's declaration that the
return is true, correct, and complete. For example,
the mere addition near the jurat of the words “under
protest” will not invalidate the return. See McCormick
v. Peterson, 73 AFTR 2d 94-597, 94-1 USTC par. 50,026
(E.D.N.Y. 1993); see also Todd v. United States, 849
F.2d 365, 367 (9th Cir. 1988) (addition of words
“signed involuntarily under penalty of statutory
punishment” below the jurat did not invalidate return).
However, where the purported return refers to and
includes an accompanying statement that disclaims
liability for the tax reported on the return or appears
to contradict the declarations in the jurat, the return
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Last modified: November 10, 2007