@TaxGuyBill Thanks for your latest comment.

As per your comment and form instructions, I was wondering how the taxpayer is going to certify that 6 years have been filed when we are only going to submit 5 years with f14653.   

Just want to make sure that TP does not get hit by committing perjury and therefore voiding  the validity of the form.  Did you ever encounter a situation of less than 5 years?  Your comment on this is very much appreciated.  Thanks.