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Re: Authority of Secretary To Make A Return

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  • mrfreedom76
    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
    Message 1 of 5 , Dec 28, 2007
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      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 5.1.11.6.8 (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 5.1.11.6.8. They can also be found at IRM 5.18.2.3.
      This article can be found at:
      http://www.irs.gov/privacy/article/0,,id=156326,00.html

      Furthermore, the IRM at 5.18.2.2 also ties 6020(b) to non-filing
      business taxpayers. No mention is made of individuals. And IRM
      5.1.11.7.4, 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
      authorities at:
      http://www.access.gpo.gov/nara/cfr/parallel/parallel_table.html show
      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.

      Brian
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