(a) General rule. Every person subject to any tax, or required to collect any tax, under Subtitle A of the Code, shall make such returns or statements as are required by the regulations in this chapter. The return or statement shall include therein the information required by the applicable regulations or forms.
(b) Use of prescribed forms. Copies of the prescribed return forms will so far as possible be furnished taxpayers by district directors. A taxpayer will not be excused from making a return, however, by the fact that no return form has been furnished to him. Taxpayers not supplied with the proper forms should make application therefor to the district director in ample time to have their returns prepared, verified, and filed on or before the due date with the internal revenue office where such returns are required to be filed. Each taxpayer should carefully prepare his return and set forth fully and clearly the information required to be included therein. Returns which have not been so prepared will not be accepted as meeting the requirements of the Code. In the absence of a prescribed form, a statement made by a taxpayer disclosing his gross income and the deductions therefrom may be accepted as a tentative return, and, if filed within the prescribed time, the statement so made will relieve the taxpayer from liability for the addition to tax imposed for the delinquent filing of the return, provided that without unnecessary delay such a tentative return is supplemented by a return made on the proper form.
(c) Tax withheld on nonresident aliens and foreign corporations. For requirements respecting the return of the tax required to be withheld under chapter 3 of the Code on nonresident aliens and foreign corporations and tax-free covenant bonds, see § 1.1461-2.
[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 6922, 32 FR 8713, June 17, 1967]
Notes of Decisions
Cited in
41
cases, 1964–2016 · leading case:
White v. Comm'r, 72 T.C. 1126 (Tax Ct. 1979).
White v. Comm'r, 72 T.C. 1126 (Tax Ct. 1979).
· cites it 4× “& Admin. Regs.: "Each taxpayer should carefully prepare his return and set forth fully and clearly the information required to be included therein.”
Galuska v. Comm'r, 98 T.C. 661 (Tax Ct. 1992).
· cites it 4× “Copies of the prescribed return forms will so far as possible be furnished taxpayers by district directors. A taxpayer will not be excused from making a return, however, by the fact that no return form has been furnished to him.”
Blount v. Comm'r, 86 T.C. 383 (Tax Ct. 1986).
· cites it 4× “6011-1(a), Income Tax Regs. , that a return shall contain the information required by the appropriate forms.”
Oman v. Comm'r, 2010 T.C. Memo. 276 (Tax Ct. 2010).
· cites it 2× “Validity of a Return in General Generally, pursuant to section 6011(a) taxpayers must file returns that conform to the forms and regulations prescribed by the Secretary.”
Holmes v. Comm'r, 2011 T.C. Memo. 31 (Tax Ct. 2011).
· cites it 2× “Section 6011(a) provides that any person liable for any tax imposed by the Internal Revenue Code must file a return according to the forms and regulations prescribed by the Secretary.”
Hyde v. Comm'r, 2011 T.C. Memo. 104 (Tax Ct. 2011).
· cites it 2× “Petitioner submitted a "Tax Statement" for 2006 which did not comply with the requirements of sec. 6011(a) . See sec. 1.6011-1(b), Income Tax Regs.”
Halle v. Comm'r, 1996 T.C. Memo. 116 (Tax Ct. 1996).
· cites it 2× “Most of the duplication errors occurred when he prepared the scratch pads, which he then used to compute total deductible expenses.”
Bowden v. Comm'r, 1996 T.C. Memo. 318 (Tax Ct. 1996).
· cites it 6× “Section 167 provides, in part, for a depreciation deduction with respect to property used in a trade or business. Depreciation allows the taxpayer to recover the cost of the property used in a trade or business or for the production of income.”
In Re Busch, 213 B.R. 390 (Bankr. M.D. Fla. 1997).
“” The regulations, at 26 C.F.R. § 1.6011-1 (a), reiterate the requirement that every person subject to any tax shall make such returns or statements as are required by the regulations.”
Glover v. Comm'r, 2010 T.C. Memo. 228 (Tax Ct. 2010).
· cites it 2× “Courts have sometimes allowed a taxpayer to prepare a return without using the prescribed form, but only when the return: (1) Provides sufficient data to calculate the taxpayer's tax liability; (2) purports to be a tax return; (3) constitutes an honest and reasonable attempt to…”
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