\documentclass{amsart}
\usepackage{hyperref}

\begin{document} 

\def\somecommand{
  \refstepcounter{section}
  \addtocounter{section}{-1}
  \addcontentsline{toc}{section}{}
}

\somecommand

\subsection{Subsection}

.

\somecommand

\end{document}
