-17-
better developed, we cannot say as a matter of law that
petitioners have taken a frivolous position or that they desired
to delay or impede the administration of Federal income tax laws.
We next turn to petitioners’ 2003 Form 843. Petitioners do
not claim that the Form 843, which is a claim for refund, is not
an income tax return. Nevertheless, we note that documents that
are filed to obtain a refund of tax have consistently been held
to be purported returns. Kelly v. United States, 789 F.2d 94, 97
(1st Cir. 1986); Sullivan v. United States, 788 F.2d 813, 815
(1st Cir. 1986); Davis v. United States, 742 F.2d 171, 173 (5th
Cir. 1984); see Farenga v. United States, 93 AFTR 2d 1775, 2004-1
USTC par. 50,240 (N.D.N.Y. 2004) (a collection review proceeding
in U.S. District Court in which the Commissioner imposed the
frivolous return penalty on account of both a Form 1040 and a
Form 843).
Petitioners’ Form 843 requests a refund of “every penny you
collected from us plus interest.” There is little explanation of
the amounts collected, or why that collection was improper. They
also claim a refund for all interest, penalties, and over-
assessments the IRS made each year. They further claim interest,
and “damages at twice the total amount as directed by Congress’
Taxpayer Bill of Rights III, part IV.” The Form 843 clearly does
not contain information on which the substantial correctness of
petitioners’ refund claim may be judged.
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