# Substitute for Return
> **IRS** · Temporary regulations and removal of final regulations. · Published 2005-07-18 · Effective 2005-07-18 · 70 FR 41144
## Document
- **Document number:** 05-14086
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 41144
- **CFR reference:** 26 CFR 301
- **Publication date:** 2005-07-18
- **Effective date:** 2005-07-18
- **Treasury docket:** TD 9215
## Abstract

This document contains temporary regulations relating to returns prepared or signed by the Commissioner or other internal revenue officers or employees under section 6020 of the Internal Revenue Code. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/07/18/05-14086/substitute-for-return)
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