MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined deficiencies in, and additions to, petitioner's Federal income tax as follows:
| | Additions to Tax |
| Year | Deficiency | Sec. 6651(1)(a)) Sec. 6653(a)(1) | Sec. 6653(a)(2) |
| 1981 | $14,742 | $2,438.75 | $737.10 | 50% of interest |
| | | | due on $14,742 |
| 1982 | 7,698 | 1,037.50 | 384.90 | 50% of interest |
| | | | due on $7,698 |
After concessions, *157 requiring information, which made reference to blanket constitutional objections, including petitioner's assertion of his rights under the Fifth Amendment of the United States Constitution. On the Form 1040 filed in 1982, petitioner inserted asterisks or the word "NONE" in the blanks requiring information and he failed to sign the document. On both documents petitioner stated that "I offer to amend or re-file this return exactly as you wish it, if you will please show me how to do so without waiving my Constitutional rights."
OPINION
Petitioner has conceded respondent's determination as to the underlying deficiency (see note 2, supra), but contends that he is not liable for the additions to tax under sections 6651(a)(1) ("failure to file tax return or pay tax") and section 6653(a) ("negligent or intentional disregard of rules and regulations"). Petitioner, while not disputing that the Forms 1040 he filed as his returns did not contain enough information to calculate a tax, argues that his actions were motivated by "reasonable cause and not due to willful neglect," section 6651(a)(1), and were not "due to negligence or intentional disregard of rules or regulations," section 6653(a). His argument rests on the proposition that he believed that his Fifth Amendment right not to incriminate himself justified his failure to supply the information required on the returns. Petitioner has the burden of proving that he is not liable for the additions of tax. Moore v. Commissioner,722 F.2d 193">722 F.2d 193, 196 (5th Cir. 1984), affg. a Memorandum Opinion of this Court; Rule 142(a).
Clearly the documents filed by petitioner did not constitute valid Federal income tax returns, for "a return 'which does not contain any information relating to the taxpayer's income from which the tax can be computed is not a return within the meaning of the Internal Revenue Code.'" United States v. Moore,627 F.2d 830">627 F.2d 830, 834 (7th Cir. 1980), quoting from United States v. Porth,426 F.2d 519">426 F.2d 519, 523 (10th Cir. 1970). See also United States v. Jordan,508 F.2d 750">508 F.2d 750, 751-752 (7th Cir. 1975). Furthermore, it is also clear that "a taxpayer must make a colorable showing that he is involved in some activity for which he could be criminally prosecuted in order to validly claim the Fifth Amendment privilege on his income tax return," United States v. Verkuilen,690 F.2d 648">690 F.2d 648, 654 (7th Cir. 1982) (citations omitted), and that a mere "blanket assertion of the privilege on [the] income tax return [is] an ineffective invocation of the privilege." 690 F. 2d at 654. See also United States v. Jordan,supra at 752. Fifth Amendment claim that to have provided the information required to be disclosed on the Forms 1040 could, in some undisclosed way, subject him to, or impact upon, alleged criminal prosecution.Fifth Amendment claim of privilege. Even if we assume, without deciding, that petitioner had a bona fide belief that he would incriminate himself and that this was sufficient to meet such standard, it is well settled that a valid assertion of the privilege is not "a substitute for evidence that would assist in meeting a burden of production," for to adopt such a view "would convert the privilege from the shield against compulsary self-incrimination which it was intended to be into a sword whereby a claimant asserting the privilege would be freed from adducing proof in support of a burden which would otherwise have been his." United States v. Rylander,460 U.S. 752">460 U.S. 752, 758 (1983). See also Steinbrecher v. Commissioner,712 F.2d 195">712 F.2d 195, 198 (5th Cir. 1983), affg. a Memorandum Opinion of this Court. Cf. United States v. Green,757 F.2d 116">757 F.2d 116, 123 (7th Cir. 1985). This is true with respect to a taxpayer's meeting his burden of proof with respect to not only respondent's determinations as to underlying deficiences, Steinbrecher v. Commissioner,supra, but also to additions to tax under sections 6651(a)(1), 6653(a)(1) and 6653(a)(2). Moore v. Commissioner,722 F.2d 193">722 F.2d 193, 196 (5th Cir. 1984), affg. a Memorandum Opinion of this Court; Christensen v. Commissioner,T.C. Memo. 1987-96; Burns v. Commissioner,T.C. Memo. 1987-90;Germain v. Commissioner,T.C. Memo. 1983-220, affd. by an unpublished opinion 742 F.2d 1455">742 F.2d 1455 (6th Cir. 1984); Douglas v. Commissioner,T.C. Memo. 1980-66, affd. by an unpublished opinion 665 F.2d 1044">665 F.2d 1044 (6th Cir. 1981).
Accordingly, since petitioner has not given any explanation for his failure to file valid returns beyond his assertion of a Fifth Amendment privilege against self-incrimination, we hold he has not met his burden of proof.
To reflect a concession by respondent at trial with respect of the underlying deficiencies (see note 2, supra) and the calculation of the additions to tax under section 6653(a)(2),
Decision will be entered under Rule 155.