§6011 — General requirement of return, statement, or list

To begin with, YA Global’s case is readily distinguishable from Zellerbach Paper Co.

6011(a). The addition to tax does not apply ifthe failure to file timely is due to reasonable cause and not due to willful neglect.

We hold that it does not.

Section 6651(a)(1) Addition to Tax In general, section 6011 requires any person liable for tax to make a return when required and to set forth fully and clearly the information required to be included on the return.

Generally, pursuant to section 6011(a) a taxpayer obligated to file a Federal tax return must conform to the forms and regulations prescribed by respondent.

Accordingly, we hold that, in determining the "amount involved" relating to petitioners' loan, 10.5 percent is the fair market interest rate.

Unlike interpretative rules, legislative rules have the force and effect of law. Id. at 96. The Sixth Circuit recently addressed respondent’s first argument, finding Notice 2007-83, entitled “Abusive Trust Arrangements Utilizing Cash Value Life Insurance Policies Purportedly to Provide Welfare Benefits,” to be a legislative rule requiring the IRS to comply with notice-and-comment requirements under the APA. Mann Constr., Inc., 27 F.4th at 1143–44. Like the Sixth Circuit, we find Notice 2017-10 t

Form 5329 is a tax return within<the meaning ofsection 6011, and failure to file it can result in the section 6651(a)(1) additionto táx.

The Secretary has prescribed regulations under section 6011 mandating that “[e]very person liable for tax imposed by section[] .

In those cases we reasoned that section 6651(a)(1) generally applies to the nonfiling of “any return required under authority of subchapter A of chapter 61,” and that the filing requirement in question was imposed by regulations issued under section 6011, which is included within subchapter A of chapter 61.

A(b)(2). The penalty is increased from 20% to 30% ofthe amount ofthe understatement ifthe disclosure requirements of section 6664(d)(2)(A) are not met. Sec. 6662A(c). Section 6664(d)(2)(A) requires disclosure in accordance with the regulations under section 6011. Section 6011(a) provides that taxpayers must file all forms and statements required by the regulations promulgated by the Secretary. Section 1.6011-4T(a) and (d), Temporary Income Tax Regs., 67 Fed. Reg. 41327, 41328 (June 18, 2002), re

Petitioner also attached a 39- page document entitled "Notice of Affidavit Statement in Rebuttal to Internal Revenue Code Section 6011 For Year Period Ending December 31, 2004" (2004 affidavit).

Form 5329 is a tax return within the meanind of section 6011, and failure to files Form 5329 can result in section 6651 dditions to tax.

54.6011-l(b), Pension Excise Tax Regs. Section 6651(a)(1) imposes an addition to tax for the failure to file a required return, unless petitioners establish that such failure is due to reasonable cause and not due to willful neglect. Petitioners failed to file excise tax returns for the years in issue and have failed to establish th

Under section 6011 and section 54.6011-1(b), Pension Excise Tax Regs., every disqualified person liable for the tax imposed under section 4975(a) with respect to a prohibited transaction shall file an annual return on Form 5330 for each taxable year in the taxable period.9 See Janpol v. Commissioner, 102 T.C. 499, 500 (1994). It is undisputed that no one

The Secretary has prescribed regulations under section 6011 mandating that “[e]very person liable for tax imposed by section[] .

Respondent filed a Cross-Motion for Partial Summary Judgment, urging that the excise taxes could be assessed “at any time” under section 6501(c)(3) because petitioner had failed to report his excess contributions on Form 5329, which constitutes a tax “return” within the meaning of section 6011.

2–03. Section 6662A imposes a penalty on an understatement of tax attributable to a reportable transaction. The penalty is increased if disclosure is required under section 6664(d)(3)(A), requiring disclosure in accordance with the regulations under section 6011. See § 6662A(c). The applicable Treasury regulations define such transactions as “listed transactions,” which are the same or substantially similar to one of the types of transactions that the IRS has determined to be tax avoidance trans

ciency, the Court is compelled to dismiss the case for lack of jurisdiction. Monge, 93 T.C. at 27. All individual taxpayers are subject to income tax annually under section 1 and are required to file tax returns reporting their tax liabilities under section 6011. A deficiency is defined for basic purposes as the difference between the tax reported and the tax liability. § 6211(b)(1). See supra OPINION, Part II. If the IRS determines that there is a deficiency, it is barred from assessing or coll

§ 53.6011-1(d). It must issue to each income beneficiary a Schedule K–1, Beneficiary’s Share of Income, Deductions, Credits, etc., properly describing the tax character of all distributions. See § 6034(a); Treas. Reg. § 1.6012-3(a)(6). And it must maintain a record of the basis of all property contributed to it. See § 1015(a). 2

Respondent filed a Cross-Motion for Partial Summary Judgment, urging that the excise taxes could be assessed “at any time” under section 6501(c)(3) because petitioner had failed to report his excess contributions on Form 5329, which constitutes a tax “return” within the meaning of section 6011.

N SALES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14616-14L. Filed January 16, 2020. The IRS determined that P, a C corporation, failed to timely disclose its participation in a listed transaction as required under I.R.C. sec. 6011 when it filed a Form 1120, "U.S. Corporation Income Tax Return", for the tax year ending May 31, 2008. The revenue agent responsible for examining P's May 2008 return issued a 30-day letter to P that proposed to assert a penalty unde

This penalty applies to returns required under section 6011, among others.

6501(c)(10) provides as follows: "Ifa taxpayer fails to include on any return or statement for any taxable year any information with respect to a listed transaction (as defined in section 6707A(c)(2)) which is required under section 6011 to be included with such return or statement".

This penalty applies to returns required under section 6011, among others.

"substantially similar" to that de- scribed in Rev. Rul. 2004-20, Situation 2. See sec. 1.6011-4(b)(2), Income Tax Regs. And it determined that petitioner had failed to disclose on his Forms 1040 his participation in that transaction as required by section 6011. See 4 para. (c)(3) (providing that a taxpayer "has participated in a listed transaction ifthe tax- payer's tax return reflects tax consequences" ofthe transaction or ifhe knows or should know that his tax benefits "are derived directly

tration ofthe Test Transactions as Corporate Tax Shelters On or about April 5, 2000, before the closing ofthe test transactions, Winston & Strawn circulated the initial draft ofa designation agreement whereby PwC as designated organizer agreed to register the Spruce, Scherer, and Wansley transactions as tax shelters with the IRS in accordance with section 6011 and applicable regulations.

tration ofthe Test Transactions as Corporate Tax Shelters On or about April 5, 2000, before the closing ofthe test transactions, Winston & Strawn circulated the initial draft ofa designation agreement whereby PwC as designated organizer agreed to register the Spruce, Scherer, and Wansley transactions as tax shelters with the IRS in accordance with section 6011 and applicable regulations.

A Form 5329 is a tax return within the meaning ofsection 6011, and the failure to file a Form 5329 when a taxpayerhas an excess contribution or a prior year excess contribution can result in the imposition ofan addition to tax under section 6651(a)(1).

A Form 5329 is a tax return within the meaning ofsection 6011, and the failure to file a Form 5329 when a taxpayerhas an excess contribution or a prior year excess contribution can result in the imposition ofan addition to tax under section 6651(a)(1).

). As to the latter term, section 6707A(c)(2) generally defines a "listed transaction" as a transaction that is the same as, or substantially similar to, a transaction that the Commissionerhas identified as a tax-avoidance transaction for purposes ofsection 6011. See sec. 6707A(c)(2). Regulations under section 6011 provide that a listed transaction is a transaction that is the same as or substantially similar to any transaction that the IRS identifies as such in a "notice, regulation, or other f

). As to the latter term, section 6707A(c)(2) generally defines a "listed transaction" as a transaction that is the same as, or substantially similar to, a transaction that the Commissionerhas identified as a tax-avoidance transaction for purposes ofsection 6011. See sec. 6707A(c)(2). Regulations under section 6011 provide that a listed transaction is a transaction that is the same as or substantially similar to any transaction that the IRS identifies as such in a "notice, regulation, or other f

Further, section 6061(a) provides that any return or other document required to be made under any provision ofthe internal revenue laws or regulations must be signed.

). As to the latter term, section 6707A(c)(2) generally defines a "listed transaction" as a transaction that is the same as, or substantially similar to, a transaction that the Commissionerhas identified as a tax-avoidance transaction for purposes ofsection 6011. See sec. 6707A(c)(2). Regulations under section 6011 provide that a listed transaction is a transaction that is the same as or substantially similar to any transaction that the IRS identifies as such in a "notice, regulation, or other f

). As to the latter term, section 6707A(c)(2) generally defines a "listed transaction" as a transaction that is the same as, or substantially similar to, a transaction that the Commissionerhas identified as a tax-avoidance transaction for purposes ofsection 6011. See sec. 6707A(c)(2). Regulations under section 6011 provide that a listed transaction is a transaction that is the same as or substantially similar to any transaction that the IRS identifies as such in a "notice, regulation, or other f

). As to the latter term, section 6707A(c)(2) generally defines a "listed transaction" as a transaction that is the same as, or substantially similar to, a transaction that the Commissionerhas identified as a tax-avoidance transaction for purposes ofsection 6011. See sec. 6707A(c)(2). Regulations under section 6011 provide that a listed transaction is a transaction that is the same as or substantially similar to any transaction that the IRS identifies as such in a "notice, regulation, or other f

). As to the latter term, section 6707A(c)(2) generally defines a "listed transaction" as a transaction that is the same as, or substantially similar to, a transaction that the Commissionerhas identified as a tax-avoidance transaction for purposes ofsection 6011. See sec. 6707A(c)(2). Regulations under section 6011 provide that a listed transaction is a transaction that is the same as or substantially similar to any transaction that the IRS identifies as such in a "notice, regulation, or other f

). As to the latter term, section 6707A(c)(2) generally defines a "listed transaction" as a transaction that is the same as, or substantially similar to, a transaction that the Commissionerhas identified as a tax-avoidance transaction for purposes ofsection 6011. See sec. 6707A(c)(2). Regulations under section 6011 provide that a listed transaction is a transaction that is the same as or substantially similar to any transaction that the IRS identifies as such in a "notice, regulation, or other f

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

6707A Penalty Section 6707A(a) imposes a penalty on "[a]ny person who fails to include on any return or statement any information with respect to a reportable transaction which is required under section 6011 to be included with such return or statement".

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

Section 6662A(d) refers us to section 6707A(c)(2) for the definition ofa listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a "notice, regulation, or other form ofpublished guidance". Sec. 1.6011-4(b)(2), I

ection 6662A(d) refers us to section 6707A(c)(2) for the definition of a listed transaction. The Code defines a listed transaction as a tax avoidance transaction identified by the Internal Revenue Service (IRS) and points us to the regulations under section 6011. Sec. 6707A(c)(2). The regulations define a listed transaction as the same as or substantially similar to any transaction identified by the IRS as such in a “notice, regulation, or other form of published guidance”. Sec. 1.6011-4(b)(2),

2As described below, the date on the notice ofdeficiency (April 6, 2010) is (1) more than three years after the date (April 15, 2004) that Karl Weatherly submitted a document he called "Notice ofAffidavit Statement in Rebuttal to Internal Revenue Code Section 6011 For Year Period Ending December 31, 2003" ("Notice ofAffidavit") that he claims is a 2003 tax return, (2) more than three years after the date (February 18, 2005) that Karl Weatherly submitted a Form 1040, U.S.

OPINION Section 6011(a) provides that taxpayers must file the forms and statements required by the regulations promulgated by the Treasury Department.

(1989); sec. 301.6651-1(c) (1), Proced. & Admin. Regs. "Willful Sec. 6651(a) (1) imposes an addition to tax for failing to file returns required to be filed under authority of ch. 61, subch. A, pts. I and II. Sec. 6651(a) (1). The regulations under sec. 6011 require employers to file Form 940 and Form 941. See sec. 31.6011(a)-3(a), Employment Tax Regs. (requiring Form 940); sec. 31..6011(a)-1(a) (1), Employment Tax Regs. (requiring Form 941). Sec. 6011 is part of subch. A, pt. II. For sec. 6651

Section 6651(a) (1) Addition to Tax Section 6011 generally requires any person liable for tax to make a return when required, "and to set forth fully-and clearly the information'required to be included on the return.

egs., 65 Fed. Reg. 11207 (Mar. 2, 2000)); see also BLAK Invs. v. Commissioner, 133 T.C. 431, 44'0-441 (2009)). «Sec. 6707A became effective Oct. 23, 2004, and imposed penalties on those who failed tö report a-reportable transaction"as required undér sec. 6011. Sec . 6707 entitled o'Failure to 3Furnish IInformation Regarding Tax Shalten" was effectiverthrough Oct. 22, 2004, and imposed penalties on those who faïled*to register a 'tax shelter under sec . 6111 (1) . - -6 - several questions, claimi

Petitioner also attached a 39- page document entitled "Notice of Affidavit Statement in Rebuttal to Internal Revenue Code Section 6011 For Year Period Ending December 31, 2004" (2004 affidavit).

Section 6651(a) (1) Addition to Tax Section 6011 generally requires any person liable for tax to make a return when required, "and to set forth fully-and clearly the information'required to be included on the return.

penalty is increased from 20 to 30 percent of the amount-of the understatement if the disclosure requirements of sectio n 6664(d)-(2)(A), requiring disclosure in accordance with the regulations prescribed under section 6011, are not met .

Petitioner attached to the Form 1040 a 51-page document entitled "Notice of Affidavit Statement in Rebuttal to Internal Revenue Code Section 6011 For Year Period Ending December 31, 20.03" .

statement for any taxable year any information with respect to a listed transaction (as defined in section 6707A(c)(2)) which is required under section 6011 to be included with such return or statement, the time for assessment of any tax imposed by this title with respect to such transaction shall not expire before the date which is 1 year after the earlier of-- (A) the date on which the Secretary is furnished the information so required, o r (B) the date that a material advisor meets the

The amount the IRS may assess a taxpayer for failure to include information required under section 6011 with respect to a reportable transaction other than a listed transaction is $10,000 in the case of an individual and $50,000 in any other case .

— If a taxpayer fails to include on any return or statement for any taxable year any information with respect to a listed transaction (as defined in section 6707A(c)(2)) which is required under section 6011 to be included with such return or statement, the time for assessment of any tax imposed by this title with respect to such transaction shall not expire before the date which is 1 year after the earlier of— (A) the date on which the Secretary is furnished the information so required, or (B) t

diction. See Medeiros v. Commissioner, supra at 1260. The notice, however, did not determine the section 6707A penalties. Respondent assessed penalties based on his determinations that petitioners failed to report a listed transaction as required by section 6011. Sec. 6707A(a). The section 6707A penalty is not within our deficiency jurisdiction. See sec. 7442. Respondent may therefore assess and collect the penalty without issuing a deficiency notice. We accordingly conclude that we lack jurisdi

In Protest of Internal Revenue Code Section 6011 For Year Period Ending December 31," 2002, 2003, or 2004 .

He mailed a 32-page document entitled "Notice of Affidavit Statement in Rebuttal to Internal Revenue Code Section 6011 For Year Period Ending December 31, 2002" to respondent's national office on May 8, 2003 .

r argues that since he did not have an income tax liability for the previous tax year, he is not required to file estimated taxes. In addition, petitioner has a history of espousing tax protester arguments in opposition to the filing requirement of section 6011. Respondent claims that petitioner earned income in the form of wages, interest, and capital gain for 2000. Since petitioner did not appear at trial, nor did he or his counsel provide any evidence or documentation to the contrary, respond

that they did not receive any amounts that constitute gross income and asserted that respondent’s evidentiary documents were inadmissible. Petitioners raised tax protester arguments in opposition to the constitutionality of the filing requirement of section 6011. Respondent claimed that petitioners earned income in the form of compensation and interest for 2001. Since petitioners did not provide any evidence or documentation to contradict respondent’s evidence, respondent contended that the - 8

6011; Swanson v. Commissioner, 121 T.C. 111, 122-123 (2003). Based on the Supreme Court’s precedent in Zellerbach Paper Co. v. Helvering, 293 U.S. 172, 180 (1934), and Florsheim Bros. Drygoods Co. v. United States, 280 U.S. 453, 464 (1930), this Court has established a four-part test to determine whether a document submitted by the taxpayer is

etc.,...; while Section 6011 states that “when required by regulations prescribed by the Secre- tary etc., etc...”, however, I can not find any legis- lative regulation “prescribed by the Secretary” that requires me to petition Tax Court in responce to a Deficiency Notice.

* * * * * * * Code Section 6011 states, “When required by regulation ...

6011; Swanson v. Commissioner, 121 T.C. 111, 122-123 (2003). Based on the Supreme Court’s precedent in Zellerbach Paper Co. v. Helvering, 293 U.S. 172, 180 (1934), and Florsheim Bros. Drygoods Co. v. United States, 280 U.S. 453, 464 (1930), this Court has established a four-part test to determine whether a document submitted by the taxpayer is

54.6011-1(b), Pension Excise Tax Regs. Section 6651(a)(1) imposes an addition to tax for failure to file a required return, unless petitioner establishes that such failure is due to reasonable cause and not willful neglect. Petitioner failed to file excise tax returns for the years in issue and has failed to establish that he had re

54.6011-1(b), Pension Excise Tax Regs. Neither petitioner filed Forms 5330 for the years at issue. Petitioners' failure to file Forms 5330 renders each petitioner liable for the addition to tax under section 6651. See Janpol v. Commissioner, 102 T.C. 499, 500 (1994). Petitioners do not contend that they are not liable for the additi

the taxpayer shows that such failure was due to reasonable cause and not willful neglect. Petitioner did not file a Form 1040 for 1992. A Form 1040 which discloses no information relating to a taxpayer's income is not a return within the meaning of section 6011. Hatfield v. Commissioner, 68 T.C. 895 (1977); Cupp v. Commissioner, 65 T.C. 68, 79-80 (1975), affd. - 7 - without published opinion 559 F.2d 1207 (3d Cir. 1977); see also Commissioner v. Lane-Wells Co., 321 U.S. 219 (1944). Petitioner fi

The only conclusion that I can see is that I am not LIABLE for such tax or require to file a return or require to pay for such tax as set forth by code section 6011 and the privacy act.