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Go look it up for yourself.
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):
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?