TAX DEPOSITION QUESTIONS: 13. 26 U.S.C. 6020(b) SUBSTITUTE FOR RETURNS
TAX DEPOSITION QUESTIONS: 13. 26 U.S.C. 6020(b): SUBSTITUTE FOR RETURNS 13. 26 U.S.C. 6020(b): SUBSTITUTE FOR RETURNS
Introduction
Ex-IRS agents testify about agent training courses conducted by IRS that fraudulently and deceptively train them to create "Substitute Returns" under 26 USC 6020(b). There is NO legal authority for IRS agents to create "Substitute Returns" for American citizens who choose not to file a individual Form 1040. "Substitute Returns" become the vehicle of IRS fraud for unlawful tax assessments, fraudulent penalties and even criminal prosecution by DOJ.
Findings and Conclusions
With the following series of questions, we intend to prove that when an American stands up for his rights by choosing not to file tax returns, the IRS has to violate the law and produce a fraudulent assessment to create a liability.
● The IRS has NO legal authority to create a "substitute return" for a citizen who chooses not file an individual income tax return. ● Without a signed tax return from a citizen, no individual income tax may be legally "assessed" against a citizen by an IRS agent. ● 26 U.S.C. Section 6020(b) "Substitute Returns" is NOT applicable to individual income taxes – only business related taxes. ● IRS has propagated the tax fraud by willfully utilizing deceptive training methods and materials for their agents. ● Although there is no legal authority, IRS Agents are fraudulently trained by the IRS to create "Substitute Returns" for individual income taxes. Substitute Returns are used routinely in the normal course of an agent’s workload. ● IRS has put their agents at significant legal risk, civilly and criminally, for acting outside the scope of their delegated statutory authority. ● U.S. Citizens have been falsely convicted of tax "crimes" based directly on assessment documents fraudulently certified by IRS agents as lawful evidence of proper assessments and presented to U.S. District Courts.
Bottom Line: ex-IRS Agents have publicly sworn under oath about deceptive training practices for IRS agents and have presented irrefutable documentation that they have NO legal authority to assess an individual income tax unless a return is first filed and signed by a citizen.
Section Summary
Witnesses:
● John Turner ● Irwin Schiff ● Joe Bannister
Transcript
Acrobat version of this section including questions and evidence (large: 8.25 Mbytes) http://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Section%2013.htm (1 of 9) [1/9/2007 6:49:59 AM] TAX DEPOSITION QUESTIONS: 13. 26 U.S.C. 6020(b) SUBSTITUTE FOR RETURNS
Further Study On Our Website:
● Why Assessments and Substitute for Returns are Illegal Under the I.R.C. Against Natural Persons, Form #05.011 (OFFSITE LINK) - SEDM
● Legislative history of 26 U.S.C. §6020(b) ● "Substitute For Return" definition and authorities
● Great IRS Hoax book: