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ASFR Authority????

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  • ASFR Authority????

    "Richard Macdonald" <[email protected]> wrote in message news:...
    "Dale Eastman" <[email protected]> wrote in message news:[email protected] nk.net...
    While researching information to reply to Mr. Brasch's challenge, I happened to find these three excerpts of the IRM (Internal Revenue Manual, or 'IRS Employee Procedural Handbook' to you lurkers.) 5.1.11.6.10 (05-27-1999) IRC 6020(b) Authority . . . DO NOT TAKE MY WORD FOR ANYTHING IN THIS POST.
    Easy Dale, go read the LAW: SECTION 6020. RETURNS PREPARED FOR OR EXECUTED BY SECRETARY (a) PREPARATION OF RETURN BY SECRETARY If any person shall fail to make a return required by this title or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Secretary may prepare such return, which, being signed by such person, may be received by the Secretary as the return of such person. (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.
    And to further expand:

    SECTION 601.104. COLLECTION FUNCTIONS.
    (a) COLLECTION METHODS--
    (1) RETURNS. . . . If a taxpayer fails to make a return it may
    be made for the taxpayer by a district director or other duly authorized
    officer or employee. See section 6020 of the Code and the regulations
    thereunder. . . .

    SECTION 301.6020-1. RETURNS PREPARED OR EXECUTED BY DISTRICT DIRECTORS
    OR OTHER INTERNAL REVENUE OFFICERS.
    (a) PREPARATION OF RETURNS--
    (1) IN GENERAL. If any person required by the Code or by the
    regulations prescribed thereunder to make a return fails to make such
    return, it may be prepared by the district director or other
    authorized internal revenue officer or employee provided such person
    consents to disclose all information necessary for the preparation of
    such return. The return upon being signed by the person required to
    make it shall be received by the district director as the return of
    such person.
    (2) RESPONSIBILITY OF PERSON FOR WHOM RETURN IS PREPARED. A person
    for whom a return is prepared in accordance with subparagraph (1) of
    this paragraph shall for all legal purposes remain responsible for
    the correctness of the return to the same extent as if the return had
    been prepared by him.
    (b) EXECUTION OF RETURNS--
    (1) IN GENERAL. If any person required by any internal revenue law or
    by the regulations prescribed thereunder to make a return (other than
    a declaration of estimated tax required under section 6015 or 6016)
    fails to make such return at the time prescribed therefor, or makes,
    willfully or otherwise, a false or fraudulent return, the district
    director or other authorized internal revenue officer or employee
    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 made in accordance with
    subparagraph (1) of this paragraph and subscribed by the district
    director or other authorized internal revenue officer or employee
    shall be prima facie good and sufficient for all legal purposes.
    (3) DEFICIENCY PROCEDURES. For deficiency procedures in the case of
    income, estate, and gift taxes, see sections 6211 to 6216, inclusive,
    and Sections 301.6211-1 to 301.6215-1, inclusive.
    (c) CROSS REFERENCES.
    (1) For provisions that a return executed by a district director or
    other authorized internal revenue officer or employee will not start
    the running of the period of limitations on assessment and
    collection, see section 6501(b)(3) and paragraph (c) of Section
    301.6501(b)-1.
    (2) For additions to the tax and additional amounts for failure to
    file returns, see section 6651 and Section 301.6651-1, and section
    6652 and Section 301.6652-1, respectively.
    (3) For additions to the tax for failure to pay tax, see section 6653
    and Section 301.6653-1.
    (4) For criminal penalties for willful failure to make returns, see
    sections 7201, 7202, and 7203.
    (5) For criminal penalties for willfully making false or fraudulent
    returns, see sections 7206 and 7207.
    (6) For authority to examine books and witnesses, see section 7602
    and Section 301.7602-1.



  • #2
    IF you do not pay taxes, the IRS can prepare a return based on the income information they have for you, then come after you to pay it.

    Comment

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