2004:  IRS Removed List of Return Types Authorized for SFR from IRM Section
SOURCE:  The Great IRS Hoax book, Section 6.6.13.

The We The People Truth in Taxation Hearing held 27-28 February 2002 in Washington, D.C. had an area of inquiry, section 13, entitled:  26 U.S.C. 6020(b) Substitute for Returns.  You can view that area of inquiry at:


That area focused on IRS efforts at performing illegal Substitute for Returns against people who technically are not “taxpayers”.  Prior to that hearing, a group of 40 researchers, including former IRS agents, assembled evidence to be used at the hearing.  Among that evidence compiled for the hearing was an excerpt from section of the IRS Internal Revenue Manual, which is the manual that describes proper procedures for doing assessments within the IRS.  You can view that evidence at:


Below is what that section said, as demonstrated during the hearing: (05-27-1999)

IRC 6020(b) Authority


1. The following returns may be prepared, signed and assessed under the authority of IRC


A. Form 940, Employer's Annual Federal Unemployment Tax Return

B. Form 941, Employer's Quarterly Federal Tax Return

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

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

E. Form 720, Quarterly Federal Excise Tax Return

F. Form 2290, Heavy Vehicle Use Tax Return

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

H. Form 1065, U.S. Partnership Return of Income

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

A. Revenue officers.

B. Automated Collection System (ACS) and Collection Support function (CSf) managers

GS-9 and above.

We showed earlier in section 5.4.4 that the IRS has no legal authority to assess natural persons with a tax liability under Subtitle A of the Internal Revenue Code.  The above section of the Internal Revenue Manual clearly proves that conclusion.  Notice that the form 1040 is NOT listed as one of the forms that the IRS can do a Substitute for Return (SFR) on. 

Following the hearings, the IRS apparently read these materials and starting in March 2004, they removed the above content from section of their Internal Revenue Manual.  This evidence was so damning that the IRS apparently decided to remove it from their website after we made a big public spectacle about it.  Now that section is empty!  Apparently, they don’t want to be held accountable for obeying 26 U.S.C. 6020(b) and want to encourage their employees to improperly administer that very important part of the Internal Revenue Code that allows the illegal flow of money to continue.

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Last revision: August 14, 2009 08:07 AM
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