Read the entire sentence, Weston. "There is NO LEGAL REQUIREMENT THAT THE SECRETARY DO A SECTION 6020 RETURN in order to determine an income tax deficiency." Read the part in italics. The courts have ruled that there is no requirement that the Secretary do a 6020 return in order for the Secretary to assert a deficiency. I don't make the rules. (By the way, that "shall" normally means "must" in a statute. That may be the source of your confusion.)
You are ignoring the fact that I have been stating that the Secretary can only perform their own assessment/deficiency in light of 6020; they can only perform the assessment/deficiency otherwise as provided by the “taxpayers” own data.
I know shall means must, I was pointing out what would be an obvious double standard if I were to believe your incorrect viewpoint.
No, Weston. Wrong. That's not what it means. Paragraph (a) is applicable regardless of whether the matter involves stamp taxes.
Negative, see that is why they wrote “which have not been duly paid by stamp”, that makes it scope stamp taxes, that has to do with BATFE/Subtitle E not Subtitle A, except for a few limiting sections that expand upon that…otherwise guess what it is just repeating itself within the other paragraphs of which has already been made clear within paragraph (a). Not everything with Subtitle F applies to the entire IRC, much of what is in Subtitle F is from the Title 27 merging.
You're still not reading, Weston. READ. I said it's a legally frivolous argument. I did not say it was covered by the list under section 6702(c). (It may or may not be.) You are confusing two related but separate concepts: An argument can be legally frivolous and yet not be covered by section 6702(c)'s list. That list wasn't even promulgated until March 15, 2007. The term "frivolous" argument covers a lot more than just the frivolous arguments specified in the list. (Surprise! Surprise!)
For the purposes of 26 USC if it is not in the 6702(c) List or it is not a similar or related argument to what is numerated within the 6702(c) List, it is not ‘frivolous’ for such purposes. Other than that only a judge can make the determination that you are making and as it is specifically applicable to my individual circumstance. Remember that thing called due process of law?
No, it's subsection (b), not paragraph (b), and subsection (b) does not limit the application of section 6011 to just Chapters 21 and 24.
Yes it does “… with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 …”.
Gibberish, Weston. You don't know what you're talking about. There is no legal requirement that there be a "statute which implements any such 1040 form within 6012." That verbage is gibberish.
Where do you think the Regulations come from? Their purpose is to implement the statutes in a more practical manner…. The Regulations do not derive any power themselves. The Regulations come from the law, the moment the Regulations stop supporting the law or go outside the bounds of the law they are de facto.
Regarding Black's Law Dictionary: Black's is an example of what we call secondary authority. It's OK to quote from Black's if the person doing the quoting knows what he or she is doing. You, Weston, do not know what you are doing.
So said the loser, who lost.