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.
"When you recommend an assessment under IRC 6020(b), you will prepare all the necessary returns for compliance." I have absolutely no doubt that a revenue officer is authorized to execute Forms 940, 941, 942, 943, 720, 2290, CT-1, & 1065.
However, I see no such authority to execute Form 1040. In my searches for information relative to this topic, I have found legal gobbledegook that looks like nothing more than an attempt to do and end run around the simple fact that there appears to be no authority specific to a revenue officer to fill out a form 1040 and sign it under penalties of perjury.
Now let us take a look at Lesson 25, Referrals.