IRM Procedures Under 6020(b)

IRM Procedures Under 6020(b)

In Chapter 5200 - Delinquent Return Procedures:, it clearly states

5290. Refusal to file - IRC 6020(b) Assessment Procedure.

5291. Scope

(1) This procedure applies to employment, excise and partnership returns. .... the following returns will be involved:

(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 Empoyees
(d) Form 943 -  Employer's Annual Tax Return for Agricultural Employees
(e) Form 11-B - Special Tax Return - Gaming Devices (provided for delinquencies, pre 1980)
(f) Form 720 -  Quarterly Federal Excise Tax Return
(g) Form 2290 - Federal Use Tax Return on Highway Motor Vehicles
(h) Form CT-1 -  Employer's Annual Railroad Retirement Tax Return
(i) Form 1065 - U.S. Partnership Return of Income

Do you see Form 1040 on this list ??

What kinds of returns does this relate to ??

EMPLOYMENT, EXCISE AND PARTNERSHIP ! Where are "INDIVIDUAL" returns ?

It does not exist in the law !!! They know it, You don't !!

The use of Form 1040 isn't even authorized under the law they attempt to justify their fraud with !

They know that, and that is why they won't sign their own work !!

YOU DON'T HAVE TO EITHER !!!!

EVery Code Section the IRS itself cites can be shown to recognize the Citizens' exemption, and, the fact that Form 1040 is not required from citizens for the purpose of reporting their own income !!!!!!!!!

Citizens have no domestic liability to report, or pay tax on !

At Section 5293 of the Internal Revenue Manual (IRM) it reads:

5293. Returns prepared under IRC 6020(b).

5293.1 General.

.
(1) If the taxpayer fails to file employment, excise and
      partnership tax returns by the specified date the
      return should be prepared under the authority of IRC
      6020(b) using Form 5604, Section 6020(b) Action Sheet.
      A field call must be made prior to the recommendation.
.............

(7) In unable to locate situations when the proprietors,
  partners or responsible officers and assets cannot be
  located and:
  (a) when their SSNs can be determined process the returns
   and follow the guidelines in IRM 5263 for returns without
   full payment; or
  (b) when their SSNs cannot be determined, close the
  delinquency using TC (transaction code) 593 with the
  proper closing code. (see the guidelines in IRM 5235(2)(c).

What kind of returns does this procedure (6020(b)) apply to ???

"...EMPLOYMENT, EXCISE, AND PARTNERSHIP RETURNS...

So, the IRS intentionally ignores the actual requirements of the law, and insists on misusing their authority to misapply the law by using the wrong form on purpose so as to generate as large an alleged debt as possible in the citizen's name in order to illegally intimidate the citizen into submision. This is called extortion !!!!!!!!!!!!!!!!!!!

The Proper Legal Use of Form 1040 clearly shows the true legal nature and correct legal use of Form 1040, under the LAW, instead of under an illegal IRS conspiracy to extort !!!!!!!!!!!!

Furthermore, What do SSNs have to do with the collection of income tax (subsection 7) ?

Could it be original jurisdiction ?????????

Without jurisdiction they close the delinquincy !!!!!!!!

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Last Update: 03/02/07
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