Revenue, 309 U.S. 304, 306-09, 60 S.Ct. 566, 567-69, 84 L.Ed. 770 (1940). It establishes four requirements for a document to serve as a tax return: (1) it must purport to be a return; (2) it must be executed under penalty of perjury; (3) it must contain sufficient data to allow calculation of tax; and (4) it must represent an honest and reasonable attempt to satisfy the requirements of the tax law. See In re Hindenlang, 164 F.3d 1029, 1033 (6th Cir.1999). Only the fourth prong of the Beard test is at issue in this case: whether Justice’s Forms 1040 represented an honest and reasonable effort to comply with the tax law. At least three other circuit courts have held that delinquency in filing is relevant to the fourth Beard factor. See In re Payne, 431 F.3d 1055, 1057 (7th Cir.2005) (<HOLDING>); In re Moroney, 352 F.3d 902, 906 (4th
holding that a debtors delinquency is relevant to determining whether the debtor has filed a return and holding that failing to file until after irs assessment undermines the selfreporting selfassessment essence of our tax system and is hardly how honest and reasonable taxpayers attempt to comply with the tax code holding that a debtors delinquency is relevant to determining whether the debtor has filed a return and holding that failing to file until after irs assessment undermines the selfreporting selfassessment essence of our tax system and is hardly how honest and reasonable taxpayers attempt to eomply with the tax code holding that the debtors belated filing was not a reasonable effort to satisfy the requirements of the tax law relying significantly on the debtors delinquency in failing to file his tax returns until after the irs assessment thus defeating the main purpose of the selfreporting requirement of our tax system holding that the irs has a law enforcement purpose in the context of a criminal tax investigation holding that operates as a charge of debtors in personam tax liability not debtors in rem tax liability