Janet A. Phillips - Page 8




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          120 T.C. 163, 169 (2003) (“The majority of courts, including this           
          Court, have held that, generally, a return that contains only               
          zeros is not a valid return.”);7 see also Rev. Rul. 2004-34,                
          2004-1 C.B. 619.                                                            
               Petitioner has not presented any evidence to suggest that              
          her filing of a “zero return” was due to reasonable cause.  In              
          that regard, we note that petitioner filed her “zero return”                
          after purchasing and reading the works of Irwin Schiff, a known             
          tax protester.  Petitioner’s reliance on the frivolous arguments            
          of a known tax protester, which have been rejected repeatedly by            
          this Court and others, was not reasonable and will not shield her           
          from the imposition of an addition to tax under section                     
          6651(a)(1).  See Lopez v. Commissioner, T.C. Memo. 2001-211                 
          (rejecting an argument in reliance on Irwin Schiff’s works in an            
          attempt to avoid the imposition of additions to tax and                     


               7 An appeal in this case would normally lie in the Court of            
          Appeals for the Fourth Circuit, absent a stipulation to the                 
          contrary.  Although we are not aware of any ruling by the Court             
          of Appeals for the Fourth Circuit on this issue, a majority of              
          Courts of Appeals have held that a return devoid of financial               
          information is not a valid return.  See United States v. Mosel,             
          738 F.2d 157, 158 (6th Cir. 1984); United States v. Grabinski,              
          727 F.2d 681, 687 (8th Cir. 1984); United States v. Rickman, 638            
          F.2d 182, 184 (10th Cir. 1980); United States v. Moore, 627 F.2d            
          830, 834 (7th Cir. 1980); United States v. Smith, 618 F.2d 280,             
          281 (5th Cir. 1980).  The decision of the Court of Appeals for              
          the Ninth Circuit in United States v. Long, 618 F.2d 74, 75-76              
          (9th Cir. 1980), insofar as it is to the contrary, represents a             
          minority view that we need not follow in this case.                         







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