Tax Help: IRC 6020 – tax returns prepared by the IRS

If any person fails to prepare a tax retun, the IRS may file a tax return based on the available information.

United States of America, Plaintiff v. Richard C. Michael, Jeannette B. Michael, Citimortgage, Inc., Washington Mutual Bank, F.A., The Lakota Trust, Bruce Thompson, Debbie Thompson, Professional Holistic Healthcare Trust, Mitch C. Wallis, Defendants, U.S. District Court, Mid. Dist. Fla., Orlando Div.; 6:06-cv-820-Orl-18DAB, June 7, 2007.

[ Code Secs. 6020 and 6203]

26 U.S.C. §6020(b)(l) provides that "[ilf any person fails to make any return required by any internal revenue law or regulation...the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise." Moreover, a Certificate of Assessments and Payments submitted by the United States is accepted "as presumptive proof of a valid assessment." United States v. Chila, 871 F.2d 101 5.101 8 (1 lth Cir. 1989) ( quoting United States v. Dixon, 672 F.Supp. 503,506 (M.D. Ala. 1987), aff'd 849 F.2d 1478 (11th Cir. 1988)). "Once the United States has established that its assessments are valid though the submission of Certificates of Assessment, the burden then shifts to the taxpayer to show that the government's assessments were arbitrary or incorrect." United States v. Charboneau, No. 5:04-cv-442-0c-10GRJ,2006 WL 2346280, at *3 (M.D. Fla. July 18, 2006) ( citing Bar L Ranch. Inc. v. Phinnev, 426 F.2d 995, 999 (5th Cir. 1970)). 1 Given that the United States has submitted all required documentation to establish that its assessments against Mr. Michael are valid and enforceable, and given that Mr. Michael has failed to present any evidence that the tax assessments were arbitrary or incorrect, the Court finds that the tax assessments against Mr. Michael for the tax years 1992, 1993, and 1994 are valid and enforceable, and that the United States is entitled to judgment for the outstanding tax assessments against Mr. Michael for those tax years.

SEC. 6020. RETURNS PREPARED FOR OR EXECUTED BY SECRETARY.
6020(a) PREPARATION OF RETURN BY SECRETARY. --If any person shall fail to make a return required by this title or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Secretary may prepare such return, which, being signed by such person, may be received by the Secretary as the return of such person.


6020(b) EXECUTION OF RETURN BY SECRETARY. --

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 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.

6020(b)(2) STATUS OF RETURNS. --Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes.


Alvin S. Brown, Esq.
Tax Attorney
703 425-1400

www.irstaxattorney.com

To provide IRS transparency upload your IRS experiences at www.irsforum.org