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

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  • Legalbear
    26 USC § 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
    Message 1 of 2 , Jan 4, 2011
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      26 USC § 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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    • Richard Pacheco
      Here is more about SFR: IRS proceeds by first Substituting a return for a case where not return is filed using uncertified information returns to establish a
      Message 2 of 2 , Jan 5, 2011
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        Here is more about SFR:
        IRS proceeds by first Substituting a return for a case where not return is filed using uncertified information returns to establish a color of claim, then fraudulently makes a "dummy return" on 1040 form without authority as 1040 is conspicuously absent as evidenced by their own Internal Revenue Manual (IRM).

        IRM [5.1] 11.9  (05-27-1999)

              IRC 6020(b) Authority

                The following returns may be prepared, signed and assessed under the

        authority of IRC 6020(b):

                  Form 940, Employer's Annual Federal Unemployment   Tax Return

                  Form 941, Employer's Quarterly Federal Tax Return

                  Form 942, Employer's Quarterly Tax Return for Household Employees

                  Form 943, Employer's Annual Tax Return for Agricultural Employees

                  Form 720, Quarterly Federal Excise Tax Return

                  Form 2290, Heavy Vehicle Use Tax Return

                  Form CT-1, Employer's Annual Railroad Retirement Tax Return

                  Form 1065, U.S. Partnership Return of Income

         The following are authorized to execute returns under IRC 6020(b):

                  Revenue officers.

                  Automated Collection System (ACS) and Collection Support function

        (CSf) managers GS-9 and above.

         



        On 1/4/2011 10:18 PM, Legalbear wrote:
         

        26 USC § 6020(b) reads as follows:

         

        (b) Execution of return by Secretary

        (1) Authority of Secretary to execute return

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