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proponents of the argument that the IRS has an obligation
to file returns for those who elect not to contend that section
6020(b) obligates the IRS to prepare a federal tax return
for a person who does not file a return. Thus,those who subscribe
to this contention believe that they are not required to file
a return for themselves.
The Law: Section 6020(b) merely provides the IRS with a mechanism
for determining the tax liability of a taxpayer who has failed
to file a return. Section 6020(b) does not require the IRS
to prepare tax returns for persons who do not file and it
does not excuse the taxpayer from civil penalties or criminal
liability for failure to file.
Relevant Case Law:
United States v. Lacy, 658 F.2d 396, 397 (5th Cir. 1981) –
the court, in upholding the taxpayer’s conviction for
willfully and knowingly failing to file a return, stated that
“ . . . the purpose of section 6020(b)(1) is to provide
the Internal Revenue Service with a mechanism for assessing
the civil liability of a taxpayer who has failed to file a
return, not to excuse that taxpayer from criminal liability
which results from that failure.”
Schiff v. United States, 919 F.2d 830, 832 (2nd Cir. 1990)
– the court rejected the taxpayer’s argument that
the IRS must prepare a substitute return pursuant to section
6020(b) prior to assessing deficient taxes, stating “[t]here
is no requirement that the IRS complete a substitute return.”
Moore v. Commissioner, 722 F.2d 193, 196 (5th Cir. 1984) –
the court stated that “section [6020(b)]
provides the Secretary with some recourse should a taxpayer
fail to fulfill his statutory obligation to file a return,
and does not supplant the taxpayer’s original obligation
to file established by 26 U.S.C. § 6012.”
Once
I have time to link all the foregoing cases and post them
to this site for your review, you will note that these cases
tend to have a common thread. The appeals are filed pro se;
no self respecting lawyer would walk into a federal court
and make these ridiculous arguments.
I welcome
your comments,
questions and suggestions.
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