If the Internal Revenue Service has prepared a tax return they may do so under the following below sections of the Internal Revenue Code.
Before you read the code sections, if this IRS tax filing has caused you on unfair or undue hardship contact us today.
Many times when IRS prepares your tax returns they are flat-out wrong.
IRS has a process that you can file for what is known as an IRS audit reconsideration.
We are former IRS agents and managers who know the system and can get this tax assessment reversed.
If you are go back taxes we can work out a tax settlement at the same time.
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IRC 6020(a)
1. If the taxpayer will consent to disclose all information necessary for the preparation of the return(s), IRC 6020(a) states, “… the Secretary may prepare such return, which, being signed by such person, may be received by the Secretary as the return of such person.”
This does not include the taxpayer signing a waiver of restriction on assessment (e.g., Form 4549, Income Tax Examination Changes, or Form 870, Waiver of Restrictions on Assessment & Collection of Deficiency in Tax & Acceptance of Overassessment,) which does not constitute a return under IRC 6020(a).
2. Delinquency penalties are applicable.
IRC 6020(b)
1. IRC 6020(b) states, “If any person fails to make any return required by any Internal Revenue Law or regulation made there under at the time prescribed therefore, 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.”
A. IRC 6020(b)(2) states, “Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes.”
B. This is an SFR.
C. See IRM 20.1.2, Failure To File/Failure To Pay Penalties, to determine applicable penalties.
