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

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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 1 of 2 , Jan 5, 2011
      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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