549 n. 3 (5th Cir. Unit B 1982)). A person commits the felony of filing a false tax return in violation of 26 U.S.C. § 7206(1) when he “willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter.” § 7206(1). Clayton’s initial arguments, which essentially contend that the Form 1040X cannot give rise to legal liability for filing a false tax return, have no merit. We have rejected similar arguments brought under Levy that certain schedules appended to tax returns could not give rise to legal liability for filing a false tax return. United States v. Damon, 676 F.2d 1060, 1063-64 (5th Cir.1982) (<HOLDING>); United States v. Taylor, 574 F.2d 232, 237
holding that filing of improper form is not enough to establish false statement for  72061 purposes holding that information furnished to preparer of tax return is not privileged holding defendant liable for intended loss created by filing false tax return for someone else even though intended victim demonstrated to irs that tax return was bogus holding that a false schedule c is an integral part of a tax return and is incorporated therein by reference thus giving rise to liability under  72061 holding that operates as a charge of debtors in personam tax liability not debtors in rem tax liability