This Series concerns 26 USC 6020 where the "secretary can make a return if you don't. Because most of this is government writing, the grade level is 14.24 years. The comprehension level is 70 . What this means is that a 2nd grade reading book read by you would be 100. The harder to comprehend the lower the score. Insurance contracts are forbidden by the industry to be written lower than a 40. Earnest Hemmingway's books were written at a 5th grade level with a comphending level of about 80. I lifted just this portion from the entire document down to the first section and it reads at an 8th grade level. That means my 8th grade writing was raised to a 14 grade level which means the government writing must be about 22 year grade level to make an average of 14 years of education to read this #4 Series. So you see how difficult the lawyers that wrote the regs have made it. That is why even the supreme court hardly ever has a nine to zero ruling all the time. Even they can't determine the law and half has to guess one way and the other half guesses the opposite.

By now you should have a pretty good idea how to handle yourself in interpreting the regulations that the IRS agent uses to entrap you into CODE pleadings. I have bolded and made larger those phrases that are important. I am going to let you decide if you are the "taxpayer" they are coming after. I want you to pull each and every one of the codes that are bolded and enlarged type in section 70.42 and read them and compare them to the regulation. Are you that "taxpayer?" When reading the CODE you tend to believe so. But how about when you read the regulation? Are you going to CODE plead ever again? Isn't it in your best interest to pull the Statute at Large and see if Congress actually used the magic words of enactment?

You can or should be able to phrase your questions to the IRS when you ever get a letter demanding something from you. Who is the only "anyone" that is to produce books and records according to the regulations? Now read the CODE and see if it is as explicit. This is the making of a return under the Substitute For Return (SFR) that you will see as a TC 150 on the IMF they have on you. Also, if a true and valid Notice of Deficiency was ever presented to you a TC 494 code would appear on the IMF. I will say that 99 percent of you reading this, have no such code on the IMF they keep on you. You may well have received what LOOKS like a Notice of Deficiency, but it is not valid. .§ 70.42 Returns prepared or executed by regional directors (compliance) or by other ATF officers.

(a) Preparation of returns—(1) General.
If any person required by provisions of 26 U.S.C. enforced and administered by the Bureau or by the regulations prescribed thereunder to make a return fails to make such return, it may be prepared by the regional director (compliance), the Chief, Tax Processing Center, or other authorized ATF officer provided the person required to make the return consents to disclose all information necessary for the preparation of such return. The return upon being signed by the person required to make it shall be received by the regional director (compliance) or the Chief, Tax Processing Center, as the return of such person. (2) Responsibility of person for whom return is prepared. A person for whom a return is prepared in accordance with paragraph (a)(1) of this section shall for all legal purposes remain responsible for the correctness of the return to the same extent as if the return had been prepared by such person.

(b) Execution of returns—(1) General.
If any person required by provisions of 26 U.S.C. enforced and administered by the Bureau or by the regulations prescribed thereunder to make a return fails to make a return at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the regional director (compliance), the Chief, Tax Processing Center, or other authorized ATF officer shall make such return from the officer's own knowledge and from such information as the officer can obtain through testimony or otherwise. (2) Status of returns. Any return made in accordance with paragraph (b)(1) of this section and subscribed by the regional director (compliance), the Chief, Tax Processing Center, or other authorized ATF officer shall be prima facie good and sufficient for all legal purposes.

© Cross references.
(1) For provisions that the return executed by a regional director (compliance), the Chief, Tax Processing Center, or other authorized ATF officer will not start the running of the period of limitations on assessment and collection, see 26 U.S.C. 6501(b)(3) and § 70.222(b) of this part.
(2) For additions to the tax and additional amounts for failure to file returns, see section 6651 of the Internal Revenue Code.
(3) For additions to the tax for failure to pay tax, see sections 5684, 5761, and 6653 of the Internal Revenue Code.
(4) For failure to make deposit of taxes or overstatement of deposit claims, see section 6656 of the Internal Revenue Code.
(5) For an additional penalty for tendering a bad check or money order, see section 6657 of the Internal Revenue Code.
(6) For certain failures to pay tax with respect to cases pending under Title 11 of the United States Code, see section 6658 of the Internal Revenue Code.
(7) For failure to supply identifying numbers, see section 6676 of the Internal Revenue Code.
(8) For penalties for aiding and abeting understatement of tax liability, see section 6701 of the Internal Revenue Code.
(9) For criminal penalties for willful failure to make returns, see sections 7201, 7202, and 7203 of the Internal Revenue Code.
(10) For criminal penalties for willfully making false or fraudulent returns, see sections 7206 and 7207 of the Internal Revenue Code.
(11) For authority to examine books and witnesses, see section 7602 of the Internal Revenue Code and § 70.22. (26 U.S.C. 6020) [T.D. ATF–251, 52 FR 19314, May 22, 1987. Re-designated and amended by T.D. ATF–301, 55 FR 47606 and 47610, Nov. 14, 1990])

§70.213. Repayments to officers or employees.
The Director is authorized to repay to any officer or employee of the Bureau the full amount of such sums of money as may be recovered against such officer or employee in any court for any taxes imposed under provisions of 26 U.S.C. enforced and administered by the Bureau collected by such officer or employee with the cost and expense of suit, and all damages and costs re-covered against any officer or employee of the Bureau in any suit brought against such officer or employee by reason of anything done in the official performance of duties under the provisions of 26 U.S.C. enforced and administered by the Bureau. (26 U.S.C. 7423)

 Time return deemed filed for purposes of determining limitations.
(a) Early Return. Any return filed prior to the last day prescribed by law or regulations for the filing thereof (determined without regard to any extension of time for filing) shall be considered as filed on such last day.
(b) Returns executed by regional directors (compliance) or other ATF officers. The execution of a return by a regional director (compliance) or other authorized officer or employee of the Bureau of Alcohol, Tobacco and Firearms under the authority of section 6020(b) of the Internal Revenue Code shall not start the running of the statutory period of limitations on assessment and collection. (26 U.S.C. 6501) [T.D. ATF–251, 52 FR 19314, May 22, 1987. Re-designated by T.D. ATF–301, 55 FR 47606, Nov. 14, 1990]

PLEASE PULL THE ENTIRE FEDERAL REGISTER NOTED ABOVE AND READ IT. IT IS IN YOUR BEST INTEREST AND HEALTH TO DO SO.

27 CFR Ch. I (4–1–97 Edition) § 179.151
Subpart K—Examination of Books and Records
§ 179.151 Failure to make returns: Substitute returns. If any person required by this part to make returns shall fail or refuse to make any such return within the time prescribed by this part or designated by the Director, then the return shall be made by an ATF officer upon inspection of the books, but the making of such return by an ATF officer shall not relieve the person from any default or penalty incurred by reason of failure to make such return. (53 Stat. 437; 26 U.S.C. 6020)

NOW FOR A REAL LESSON. PULL 53 STAT. 437 AND COMPARE WITH 26 USC 6020.

Sincerely
The Informer