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 Post subject: The Beard Standard
PostPosted: Thu Apr 11, 2019 1:47 pm 
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Joined: Sat May 02, 2009 3:50 am
Posts: 3
I just got off the phone with an IRS Supervisor, Steve Dison (702) 868-5392, who is determined to withdraw over $11,000 from my mom's bank account today based on a lien against her property.

I told him that he had no right to strip her of her property when the IRS refuses to even process her returns. I told him that if the IRS finds errors on the returns then they are obliged to process them and correct them with a 6020(b) return.

His first response was to say that the 6020(b) was only related to those who fail to file a return. So I read the section of code to him where it states, "or makes, willfully or otherwise, a false or fraudulent return..."

So I said, if you've found errors on the return then you are obliged to process the returns properly.

His response was interesting, and he was very forceful. He said, "You are absolutely incorrect! IRS policy specifically allows us not to process returns. If the IRS deems a return to be frivolous, then it is considered invalid and they DO NOT have to process it." He was confident enough with his response as to give me pause. I asked him to cite the policy and he only said "the IRS manual".

So I looked it up and found it in the Frivolous Return Program of the IRS manual.

https://www.irs.gov/irm/part25/irm_25-025-010r

25.25.10.2.1 (06-08-2018)
Submission Processing Identification and Processing of Frivolous Filings


Frivolous returns may be valid or invalid. A valid return is one that meets the requirements to start the limitations period for assessment under IRC Section 6501. Frivolous returns are normally considered "valid or processable" , under IRC Section 6611(g)(2) (although there are some exceptions) if they meet the following four-point criteria from Beard v Commissioner, 82 T.C. 766, 777(1984), aff’d per curiam, 793 F.2d 139 (6th Cir. 1986) A frivolous processable return is one that meets the four point criteria below:

1. the return must contain sufficient data to calculate a tax liability
2. it must purport to be a return
3. it must include an honest and reasonable attempt to satisfy the requirements of the tax law
4. it must be signed under penalties of perjury

A frivolous return that does not meet the above four criteria should not be processed. In order to be processable, the return must comply with the Beard Standard. Invalid unprocessable returns [i]lack sufficient data and cannot be input to the computer.[i] See IRM 25.6.1.6.16, Processable – Unprocessable Returns, for additional information.


HOW CLEAR IS THAT!?!?

So once again, the IRS is twisting the facts and dodging the truth. Sure the IRS has the authority to not process frivolous returns. Granted. But only if the returns fail to pass the Beard Standard!!!

In my mother's case, 1. Sufficient data is included on the return, 2. The return is purported to be a return, 3. We already sent the IRS many communications reasserting the truthfulness and sincerity of the returns, and 4. The returns were signed.

See ya in federal district court when we file our complaint on May 2nd! :)


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