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18189What does it mean to "subscribe" a substitute for return under 6020(b)(2)?

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  • Legalbear
    Jan 4, 2011
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      26 USC ยง 6020(b) reads as follows:


      (b) Execution of return by Secretary

      (1) Authority of Secretary to execute return

      If any person fails to make any return required by any internal revenue law or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.

      (2) Status of returns

      Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes. (emphasis mine)


      I went looking for a definition of subscribed and found one here: http://legal-dictionary.thefreedictionary.com/subscribed


      “To write underneath; to put a signature at the end of a printed or written instrument.


      “A subscribing witness is an individual who either sees the execution of a writing or hears its acknowledgment and signs his or her name as a witness upon the request of the executor of the agreement.”


      “to sign at the end of a document.”


      A lot of the substitute for returns we got back for Freedom of Information Act requests were unsigned. Wow!! Bear


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