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U.S. Federal Income Tax

Subjugation by taxation

Form 1040 Information Collection Authority IRC 6001

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        2005 Form 1040 instructions: Disclosure, Privacy Act, and Paperwork Reduction Act Notice: page 78:

Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections.

         If you are NOT liable for any tax, does this instruction require you to file a Form 1040?

li·a·ble adj. 1. Legally obligated; responsible: liable for military service. See Synonyms at  responsible.
American Heritage Electronic Dictionary

         If you are NOT legally obligated for any tax, does this instruction require you to file a Form 1040?

Internal Revenue Code
Sec. 6001. Notice or regulations requiring records, statements, and special returns

Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe.

        This IRC section creates no duty unless:

  • One is liable for a tax imposed by the IRC or,
  • One is liable for the collection of a tax imposed by the IRC and,
  • The Secretary has prescribed that returns or records be made or kept by the person liable. (Legally obligated.)

        If one is "liable" and one has a regulatory duty imposed, then one is required to:

  • Keep records;
  • Render statements;
  • Make returns;
  • Comply with treasury rules
  • Comply with treasury regulations

        These duties can NOT be imposed if one is NOT liable under IRC section 6001.  The authority to make regulations in regard to this IRC section is predicated upon one having a liabilityNo liability, no need to examine the regulations under this particular IRC section.

Whenever in the judgment of the Secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary deems sufficient to show whether or not such person is liable for tax under this title.

        If you have had special notice by the Secretary of Treasury to make returns, render statements, and or keep records, you would know.  We will return to the concept of this requirement of making returns to prove whether one is liable or not when we examine the actual regulations that require such returns.

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