http://www.w3.org/ns/prov#value | - For all taxes, except for the federal income tax, the IRS makes a return for a non-filer that it calls a ???6020(b) return.??? In contrast, for the federal income tax alone, the IRS calls its creation a ???Substitute for Return.??? It may sometimes add in ???under 6020(b),??? but the point is the same: why does the IRS not make full federal income tax returns for non-filers?
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