Nowhere can I find any delegated authority to any IRS personnel to
execute a Substitute for Return
5.1.11.7.7 (04-23-2014)
IRC 6020(b) Authority
The following returns may be prepared, signed and executed by revenue officers 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 943, Employer’s Annual Tax Return for Agricultural Employees
Form 944, Employer's Annual Federal Tax Return
Form 720, Quarterly Federal Excise Tax Return
Form 2290, Heavy Highway Vehicle Use Tax Return
Form CT-1, Employer’s Annual Railroad Retirement Tax Return
Form 1065, U.S. Return of Partnership Income
WHAT?
WHERE'S THE 1040 MENTIONED?
5.1.11.7.7.2 (02-28-2020)
Preparation and Approval of 6020(b) Returns
You can prepare returns and letters through the ICS template process.
Note: At local management option and with the concurrence of Campus Compliance Services and Centralized Case Processing, CCP may perform all phases of the IRC 6020(b) clerical and review process for Forms 940, 941, 943, 944, and 1065 using information from Section I of 5604, Section 6020(b) Action Sheet. This includes signing of returns and submitting them for routine processing.
Complete Form 5604, Section 6020(b) Action Sheet, for all cases, not just those referred to CCP, when initiating returns under the authority of IRC 6020(b)
In order that we can have a basis to sue the government, our proceeding must proceed on the basis of equity and not law. There is no legal basis in the Internal Revenue code that authorizes a "nontaxpayer" to sue, jail, or punish an agent for
wrongdoing. Furthermore, if our greedy Congress wants to steal our money and exceed its jurisdiction, do you think it would pass a law to punish wrongdoers who try to collect taxes illegally?
We must therefore sue as a tort by suing the individual agent and not the state or government that he works for. In doing so, we must show that the agent was acting outside the bounds of his delegated authority and outside the lawful bounds
of his employment. If the government proves that the agent was acting within his lawful authority, they will try to invoke what is called the Westfall Act, 28 U.S.C. §2679, and substitute themselves in place of the individual defendant under 28 U.S.C. §2679(d)(1), which makes the litigation against the government and not the agent. This makes it far less likely that you will win because then you need permission from the government in order to sue and you will be litigating
against an enemy with relatively unlimited resources compared to your own.
We must sue the individual IRS agent in equity jurisdiction and the state or government may not invoke sovereign immunity or the Eleventh Amendment and substitute itself for such a party, because the injuring party was acting outside the law and the
authority of the state. Here's a cite from Poindexter v. Greenhow, 114 U.S. 270; 5 S.Ct. 903 (1885) confirming this:
"The second head of that classification is thus described: 'Another class of cases is where an individual is sued in tort for some act injurious to another in regard to person or property, to which his defense is that he has
acted under the orders of the government. In these cases he is not sued as, or because he is, the officer of the government, but as an individual, and the court is not ousted of jurisdiction because he asserts authority as such officer. To make out his defense he must show that his authority was sufficient in law to protect him.' And in illustration of this principle reference was made to Mitchell v. Harmony, 13 How. 115; Bates v. Clark, 95 U.S. 204 ; Meigs v. McClung's Lessee, 9 Cranch, 11;
Wilcox v. Jackson, 13 Pet. 498; Brown v. Huger, 21 How. 315; [114 U.S. 270, 288] Grisar v. McDowell, 6 Wall. 363; and U. S. v Lee, 106 U.S. 196 ; S. C. 1 SUP. CT. REP. 240."
Most of the remedies identified in the I.R.C. are for taxpayers, which most of us aren't. The most important exception to this rule is found in 26 U.S.C. §7426, which relates to Civil Actions by Persons Other than "Taxpayers". A person who is
a "nontaxpayer", if he needs statutory standing to sue, should use 26 U.S.C. §7426 and may not use any section that refers to "taxpayers" as authority to sue in a civil action involving taxation.
Flint v. Stone Tracy Co., 220 U.S. 107 (1911) In this decision the meaning of "excises" is defined:
"Excises are taxes laid upon the manufacture, sale or consumption of commodities within the country, upon licenses to pursue certain occupations and upon corporate privileges...the requirement to pay such taxes involves the
exercise of [220 U.S. 107, 152] privileges, and the element of absolute and unavoidable demand is lacking...Conceding the power of Congress to tax the business activities of private corporations. The tax must be measured by some standard...It is therefore well settled by the decisions of this court that when the sovereign authority has exercised the right to tax a legitimate subject of taxation as an exercise of a franchise or privilege, it is no objection
that the measure of taxation is found in the income produced in part from property which of itself considered is nontaxable."
"... the act of Congress approved August 5, 1909, known as 'the corporation tax' ... subject to pay annually a special excise tax with respect to the carrying on and doing business by such corporation ... of the entire net income... 'from all sources;' and the return to be made to the collector of internal revenue ... the act, as resting upon the doing
of business ... It is therefore well settled by the decisions of this court ... that the measure of taxation is found in the income... being the income of the corporation from all sources..." - Flint v. Stone Tracy Co., 220 U.S. 107, 142, 144, 145-7, 165 (1911)
|
|
|
