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.
What does Figure 23-2 show us? Delegation Order 182. Look familiar? DO 182 was covered in chapter 8.
The explanatory comments following DO 182 are even more interesting. "The IRM restricts the broad delegation shown in figure 23-2, for revenue officers, to employment, excise, and partnership tax returns because of CONSTITUTIONAL ISSUES." I think there's a slight mis-statement there. If there is a "CONSTITUTIONAL ISSUE" for a revenue agent to execute a specific return, it's going to be a "CONSTITUTIONAL ISSUE" for anybody else to execute that specific return also.
If anybody from the IRS fills out a Form 1040 based upon compensation for labor, they are enforcing a direct - unapportioned tax. In chapter 3 you read that the 16th Amendment does not allow a direct - unapportioned tax. In chapter 4 you read that a tax that can not be legally ducked is a direct tax.
Please note the statement under the yellow highlighted text in the image above: "(You have already studied audit referrals as a means to enforce compliance on income tax returns.)" Point of logic: How does a non-existent document (an un-executed i.e. un-prepared and un-filed Form 1040) get audited?