Training Materials of John Turner,
Former IRS Agent
"The goal of the Collection Division is to promote voluntary compliance..." Much like the goal of big burly guy named Vinny is to promote voluntary compliance with the Family's small business Protection Insurance.
Parsing 23-1:. 'Identify when 6020(b) action is appropriate' means identify when the Secretary is actually authorized to execute a tax return under 6020(b).
| vol·un·tar·y adj. 1. Arising from or acting on one's
own free will. 2. Acting,
serving, or done willingly and without constraint or expectation of
reward: a voluntary hostage;
voluntary community work. 3.
Normally controlled by or subject to individual volition: Respiration is voluntary. 4. Capable of making choices; having
the faculty of will. 5.
Supported by contributions or charitable donations rather than by
government appropriations: voluntary hospitals. 6. Law.
a. Without legal
obligation or consideration: a
voluntary conveyance of property.
b. Done deliberately; intentional: voluntary manslaughter. SYNONYMS: voluntary, intentional, deliberate, willful, willing. These adjectives mean being or resulting from one's own free will. Voluntary implies the operation of unforced choice American Heritage Electronic Dictionary |
"Voluntary implies the operation of unforced choice." For any other law, compliance is compulsory. Only in tax law is compliance voluntary.
Those of you who have read to this page from the beginning of this web site, should understand the hidden truth in the concept of voluntary compliance. Only if you voluntarily comply with a direct-unapportioned tax will it be constitutionally legal.
It speaks for itself so far, However I must give you this caveat (A warning or caution; qualification or explanation): "If the law don't say so, it ain't so." Don't make the mistake of reading into the law, that which is NOT in the law. "The authority has been delegated to revenue officers, among others..." which makes sense, since this is a "revenue officer" training lesson. Shall we look at Figure 23-2 on the next page?
What does Figure 23-2 show us? Delegation Order 182. Look familiar?
The explanatory comments following are even more interesting. "The IRM restricts the broad delegation shown in figure 23-2, for revenue officers, to employment, excise, and partnership tax returns because of CONSTITUTIONAL ISSUES." I think there's a slight mis-statement there. If there is a "CONSTITUTIONAL ISSUE" for a revenue agent to execute a specific return, it's going to be a "CONSTITUTIONAL ISSUE" for anybody else to execute that specific return also.
Please note the statement under the yellow highlighted text: "(You have already studied audit referrals as a means to enforce compliance on income tax returns.)" Point of logic: How does a non-existend document (an un-executed i.e. un-prepared and un-filed Form 1040) get audited?
| au·dit n. 1.
An examination of records or financial accounts to check their
accuracy. 2. An adjustment or
correction of accounts. 3. An
examined and verified account. --au·dit
v. au·dit·ed, au·dit·ing, au·dits.
--tr. 1. To examine, verify, or correct
the financial accounts of: Independent
accountants audit the company annually. The IRS audits questionable income
tax returns. --intr.
To examine financial accounts. American Heritage Electronic Dictionary. |
"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.
Now let us take a look at Lesson 25, Referrals.
"These non-filer cases can be resolved by you in one of several ways: preparation of employment, excise, or partnership tax returns according to the provisions of IRC section 6020(b)..."
IRC section 6020(b) is the section authorizing the Secretary or his Delegate the power to legally "execute", meaning make and file, a return when a "taxpayer" who is required to make and file a return doesn't .
But if the revenue officer (who is fully authorized to act in the Secretary's stead in regard to executing returns) is restricted to the tax returns listed because of constitutional issues, then those same constitutional issues exist for the Secretary down through the chain of authority to the revenue officer.
"Remember: Refusal to file cases involving Forms 940, 941, 942, 943, 720, 1065, 2290, or CT-1 will not be referred to Exam. These returns should be prepared under authority of IRC Secton 6020(b)."
Okay. I'll admit to being confused. A revenue officer can not prepare and execute a Form 1040 because of Constitutional Issues, So referring a Form 1040 alleged delinquency to Exam makes those Constitutional Issues evaporate in what way? How do the people in Exam get around the Constitutional Issues that so impede the revenue officers?
Perhaps I missed something in the two years I have looked through the IRC. Maybe there's some statute authorizing Exam to do what is not authorized for the Secretary, through and including the chain of authority, to the revenue officer. Exam must be in some other chain of authority that doesn't include the Secretary of Treasury. If you find that statute, please contact me.
Web Page 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 et al.
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):
| AUTHORITY OF SECRETARY TO EXECUTE RETURN - If any person fails to make any return ... required by any internal revenue law or regulation made thereunder ... the Secretary [or his delegate] shall make such return... |
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?