Cabirac v. Commissioner

120 T.C. 163 (2003)

From our private database of 45,900+ case briefs, written and edited by humans—never with AI.

Cabirac v. Commissioner

United States Tax Court
120 T.C. 163 (2003)

Facts

Michael Cabirac (plaintiff) filed purported tax returns for 1997 and 1998. However, the returns contained zeros on all the relevant lines for computing his tax liability. The commissioner (defendant) of the Internal Revenue Service (IRS) rejected the returns as frivolous and, pursuant to 26 U.S.C. § 6020, prepared a substitute for return (SFR) for each of the years in place of the frivolous returns. Like Cabirac’s rejected returns, the SFRs showed zeros on the relevant lines for computing Cabirac’s tax liability, showed no tax due, and generally contained the same information and entries as the rejected returns. The SFRs were not subscribed by the secretary of the Treasury Department (secretary), as was required by § 6020(b)(2). The commissioner subsequently prepared a notice of proposed adjustments, which he sent to Cabirac along with the report of a revenue agent. However, the notice and the revenue agent’s report were not attached to the SFRs. The commissioner eventually determined deficiencies in Cabirac’s taxes for 1997 and 1998, which included additions to tax (i.e., penalties) pursuant to 26 U.S.C. § 6651(a)(2) for Cabirac’s failure to pay the tax shown on a return. Cabirac petitioned the United States Tax Court for a redetermination of the claimed deficiencies. Among other things, Cabirac contended that he was not subject to a § 6651(a)(2) failure to pay addition to tax because there were no valid returns for 1997 and 1998, meaning that he could not have failed to pay the tax shown on a return. The commissioner responded that the SFRs, in conjunction with the notice of proposed adjustments and the revenue agent’s report, constituted valid returns for § 6651(a)(2) purposes.

Rule of Law

Issue

Holding and Reasoning (Ruwe, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 742,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 742,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 45,900 briefs, keyed to 984 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 742,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 45,900 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership