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.

U.S. Federal Income Tax

Subjugation by taxation

Delegation of Authority to Execute Return

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Internal Revenue Code
Sec. 6020. Returns prepared for or executed by Secretary

(b) Execution of return by Secretary
(1) Authority of Secretary to execute return
If any person fails to make any return required by any internal revenue law or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.

The first thing to be aware of, is the prerequisite condition before this IRC section or its regulation can be activated. One can not fail to make "any return required" IF a return is not required. I state the simple, because the simple is oft-times overlooked: If a return is not required, the Secretary and his delegates are not authorized to execute such a return.

Code of Federal Regulations
Sec. 301.6020-1 Returns prepared or executed by district directors or other internal revenue officers.

(b) Execution of returns--(1) In general. If any person required by any internal revenue law or by the regulations prescribed thereunder to make a return (other than a declaration of estimated tax required under section 6015 or 6016) fails to make such return at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the district director or other authorized internal revenue officer or employee shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.

        On the last page we learned that only in the case of unpaid taxes payable by stamp, is the Secretary and his delegates authorized to assess taxes based "Upon such information as he can obtain".

        On this page, we see that when (and only when) a return is required, the Secretary or his delegate is authorized to make a return. When we find out exactly which returns the Secretary or his delegates are authorized to execute, we will then know exactly which returns are required.

        In order to find out exactly which returns the Secretary's delegates are authorized to execute, we need to look at the delegation orders authorizing the delegates to execute specific returns.

Code of Federal Regulations

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