This is a Worthy Read, Learn why the 1040 form is not for you.
Did you know that the Notice of Lien cannot have 2 signatures on it?
If your income is taxable, then it must come from a particular source.
26USC6065 Verification of Returns
Any document sent by the IRS that was required to be created by the IRS needs to be signed under the penalty of Perjury
Statutes from Title 26 cannot reference Regulations from a different Title, like 27.
Procedural Rules of the IRS require a statute and regulation to be referenced as for their demand.
It seems that the IRS is required to have a power of attorney on file by you for the IRS to make a substitute for return in your behalf.
Irs Garnishment by Employers Notice
An example of a Notice to send to an employer that intends to give your paycheck to the IRS
Essentials Necessary to Garnish Wages
This documents indicates a standard operating procedure to garnish your funds.