Question and Evidence Overview:

In Question 303, it is pointed out that the training page for the 6020(b) training titled “CONTENTS” does NOT list income tax returns (or to Form 1040).

The questioning quickly shows that 6020(b) authority is limited to employment, excise and partnership taxes.

Questions 309/310 start to reach the heart of the matter:  Form 1040, U.S. Individual Income Tax Return is mysteriously absent from the list of returns listed as appropriate for processing under the “substitute for return” statute, 6020(b).

Question 330 and the associated exhibits from IRS Office of Counsel make clear that during the 1990’s the IRS began to know that a Substitute for Return for a non-filed 1040 

Could not stand an independent court challenge that would validate the 6020(b) statute as applied to the income tax.

The series of internal memos show how over a mulit-year period, IRS has modified its procedures and the documents submitted in court cases to substantiate, via FRAUD,  tax assessments that were made in violation of U.S. law and without proper legal authority.

Labeled for convenience as Question 331, is evidence to support the testimony that occurred.  Evidence shows a copy of the actual “pocket commission” used by IRS Agents when they confront the public.  Different types of badges confer differing authorities. 

Also submitted as evidence is an IRS agent Standard Position Description and an excerpt from the IRM (Internal Revenue Manual).  Both show the creative use of enticing words and phrases, but as evidenced,  IRS Revenue Agents do NOT have the legal, delegated authority to seize property or otherwise take formal “enforcement” actions under the income tax laws.