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purported return for 2001 is unsigned, and the purported return
for 2002 contains only zeros in the entries for income. Neither
constitutes a return for purposes of section 6651(a)(1). See
United States v. Moore, 627 F.2d 830, 835 (7th Cir. 1980);
Cabirac v. Commissioner, 120 T.C. 163, 168-170 (2003); Thompson
v. Commissioner, 78 T.C. 558, 562-563 (1982); Vaira v.
Commissioner, 52 T.C. 986, 1004-1005 (1969), revd. on other
grounds 444 F.2d 770 (3d Cir. 1971).
We conclude that petitioner did not file returns in 2001 or
2002 for purposes of section 6651(a)(1). As petitioner has
produced no evidence that she had reasonable cause for her
failure to file, we sustain respondent’s determination that
petitioner is liable for additions to tax under section
6651(a)(1) for 2001 and 2002.
Section 6673 Penalty
Respondent has moved for a penalty under section 6673(a)(1).
Whenever it appears to the Court that proceedings have been
instituted or maintained primarily for delay or the taxpayer’s
position in such proceedings is frivolous or groundless, the
Court may require the taxpayer to pay a penalty not in excess of
$25,000. Sec. 6673(a)(1).
1(...continued)
Individual Income Tax Return, followed by a partially filled out
Form 1040, U.S. Individual Income Tax Return. Thus, on its face
each document appears to be a request for an extension rather
than a return.
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Last modified: November 10, 2007