Findings and Conclusions:

·        The IRS has NO legal authority to create a “substitute return” for a citizen if they do not file an income tax return.

·        Without a signed tax return from a citizen, no individual income tax may be “assessed” against a citizen by an IRS agent.

·        26 USC Section 6020(b) Substitute Returns is NOT applicable to individual income taxes.

·        IRS has propagated the tax fraud by utilizing deceptive training methods and materials for their agents.

·        Although there is no legal authority, IRS Agents are fraudulently trained by the IRS to create “Substitute Returns” for individual income taxes.  Substitute Returns are used routinely in the normal course of an agent’s workload.  

·        IRS has put their agents at significant legal risk for acting outside the scope of their delegated statutory authority.

·        U.S. Citizens have been falsely convicted of tax “crimes” based directly on assessment documents fraudulently certified by IRS as lawful and proper evidence of assessments and presented to U.S. District Courts.

Bottom Line:  ex-IRS Agents have publicly sworn under oath about deceptive training practices for IRS agents and have presented irrefutable proof that they have no authority to assess an individual income tax unless a return is first filed and signed by a citizen.