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TREAS/IRS RIN: 1545-BH09 Publication ID: Fall 2008 
Title: Substitute for Return 
Abstract: These final regulations reflect amendments to 26 CFR part 301 under section 6020 of the Internal Revenue Code. Section 301.6020-1 provides for the preparation or execution of returns by authorized Internal Revenue officers or employees. These regulations provide that a document (or set of documents) signed by an authorized Internal Revenue officer or employee is a return under section 6020(b) if the document (or set of documents) identifies the taxpayer by name and taxpayer identification number, contains sufficient information from which to compute the taxpayer's tax liability, and the document (or set of documents) purports to be a return under section 6020(b). A Form 13496, "IRC Section 6020(b) Certification," or any other form that an authorized Internal Revenue officer or employees signs and uses to identify a document (or set of documents) containing the information set forth above as a section 6020(b) return, and the documents identified, constitute a valid section 6020(b)return. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 53.6011-1    26 CFR 301.6020   
Legal Authority: 26 USC 6020    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Final Action Completed by TD 9380  02/20/2008  73 FR 9188   
Additional Information: REG-131739-03 Drafting attorney: Alicia E. Goldstein (202) 622-3239 Reviewing attorney: Peter J. Devlin (202) 622-8496 Treasury attorney: Jeanne Ross (202) 622-0999 CC: PA: Branch 4
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BC45, Related to 1545-BC46 
Agency Contact:
Alicia E. Goldstein
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5535,
Washington, DC 20224
Phone:202 317-6832
Fax:202 317-5236
Email: alicia.goldstein@irscounsel.treas.gov