Does a personal tax return containing only a name, address, occupation, and signature constitute a tax return under the Internal Revenue Code?

3 The cases recognize that returns such as those stating only a name, address, occupation, and signature, and asserting the tax law is unconstitutional, United States v. Daly, 481 F.2d 28 (8th Cir.), cert. denied, 414 U.S. 1064, 94 S.Ct. 571, 38 L.Ed.2d 469 (1973), or stating name, address, an entry claiming refund, and a constitutional objection, United States v. Irwin, 561 F.2d 198, 201 (10th Cir. 1977), cert. denied, 434 U.S. 1012, 98 S.Ct. 725, 54 L.Ed.2d 755 (1978), do not constitute "tax returns" under the Internal Revenue Code.