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U.S. Federal Income Tax

Subjugation by taxation

Revenue Officer 6020(b) Training Materials
of Former IRS Agent John Turner

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6020(b) Training Materials Evidence RECAP

        Page 23-4 of the training manual states "When you recommend an assessment under IRC 6020(b), you will prepare all the necessary returns for compliance."  Just prior to this is a list of returns authorized to be executed by the revenue officer. 

        Doesn't it follow logically that any return NOT on that list is not a "necessary return for compliance"?   If a Form 1040 is a 'necessary return for compliance' wouldn't Form 1040 be listed also?

        Don't you think that if a Form 1040 is a 'necessary return for compliance' the revenue officer would have the authority to execute a Form 1040?

        What conclusion can one draw from this but that a Form 1040 is NOT required to be filed?

        Since we know that "Secretary" also means "or his delegate"; Returning to the words of IRC section 6020(b)(1):

AUTHORITY OF SECRETARY TO EXECUTE RETURN - If any person fails to make any return ... required by any internal revenue law or regulation made thereunder ... the Secretary [or his delegate] shall make such return...

        Does not logic force us to conclude that since the authority to "make" or "execute" a Form 1040 return is not given, such return is not required?

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