Re: Authority of Secretary To Make A Return
- When this topic came up several days ago, I began renewing my research
into the matter and found more than what I found a couple of years
ago. The next paragraph mentions what was posted several days ago
and the rest of it is a result of my own research. Hopefully, I
pulled back the curtain on this subject enough to qualify this as
being fairly definitive and as an in-depth review of 6020(b).
On December 22, 2007, John Hill posted a list of returns that can be
filed pursuant to 26 USC 6020(b). That list can be found in the
Internal Revenue Manual at 126.96.36.199.8 (03-01-2007). You'll notice
that the forms listed are all business or heavy vehicle use related.
(Form 1040 is not mentioned)
The IRS has what's called an Automated Substitute for Return (ASFR)
program, a.k.a. A6020(b). According to an article on the IRS website,
this program applies in connection with Business Master Files (BMF),
hence the reason why only business and heavy vehicle use forms are
listed in IRM 188.8.131.52.8. They can also be found at IRM 184.108.40.206.
This article can be found at:
Furthermore, the IRM at 220.127.116.11 also ties 6020(b) to non-filing
business taxpayers. No mention is made of individuals. And IRM
18.104.22.168.4, Item 4E also mentions a business return being prepared
pursuant to 6020(b); again, no mention of an individual tax return.
There used to be a provision in the IRM that said the IRS can use the
Automated Substitute for Return (ASFR) program to file a return for an
individual pursuant to 6020(b) but it's not there anymore.
As best as I can tell, the regulation for 6020 (26 CFR 301.6020-1) was
last revised in April, 2005. That regulation is not legislative.
Now, 2 ½ years later, if it still is not a legislative regulation,
then 6020 is nothing more than ink on paper and cannot be used by the
IRS. Of course, since when does the IRS care about the law or its own
procedures? (on a side note, the Jan.1, 2006 parallel table of
the implementing regulations for 6020 to be in 27 CFR parts 53 and 70.
27 CFR 70.42 appears to be a legislative regulation but it applies to
alcohol, tobacco, and firearms, not income taxes.)
Feedback on this would be appreciated.