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