http://www.losthorizons.com/phpBB/viewt ... =9277#9277I know it sounds weird, but I was listing the characteristics of a 'valid return.' I think it was from Williams v. Commissioner, but I'll have to find it. I believe it is that 1.) a return purports to be a return; 2) the return contains sufficient information to calculate a liability; 3.) the return is signed under penalty of perjury; 4.) I can't remember the 4th one off the top of my head!
(bolding added).
Gee, I wonder why Kensei or any other tax protester would have a hard time remembering the last element?
--from Zellerbach Paper Co. v. Helvering, 293 U.S. 172, 55 S. Ct. 127 (1934) (bolding added).Perfect accuracy or completeness is not necessary to rescue a return from nullity, if it [ . . . ] evinces an honest and genuine endeavor to satisfy the law.