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.
"Remember: Refusal to file cases involving Forms 940, 941, 942, 943, 720, 1065, 2290, or CT-1 will not be referred to Exam. These returns should be prepared under authority of IRC Secton 6020(b)."
Okay. I'll admit to being confused. A revenue officer can not prepare and execute a Form 1040 because of Constitutional Issues, So referring a Form 1040 alleged delinquency to Exam makes those Constitutional Issues evaporate in what way? How do the people in Exam get around the Constitutional Issues that so impede the revenue officers?
They can't legally unless they can force you to "volunteer" to a direct - unapportioned tax.