LEGAL
DISCLAIMER 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. |
"When you recommend an assessment under IRC 6020(b), you will prepare all the necessary returns for compliance." I have absolutely no doubt that a revenue officer is authorized to execute Forms 940, 941, 942, 943, 720, 2290, CT-1, & 1065. However, I see no such authority to execute Form 1040. In my searches for information relative to this topic, I have found legal gobbledegook that looks like nothing more than an attempt to do and end run around the simple fact that there appears to be no authority specific to a revenue officer to fill out a form 1040 and sign it under penalties of perjury. Now let us take a look at Lesson 25, Referrals. |