I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
Authority is delegated within the IRS by way of "Delegation Orders". The following is the online IRM's delegation of authority to prepare, sign, and assess the SPECIFIC forms listed.
Huh? No authority to execute a form 1040?
No Delegation Order to execute a Form 1040,
No authority to execute a Form 1040.
Form 1040 not executed, Nothing to assess an "income" tax on.