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
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. 6011. General requirement of return, statement, or list
(a) General rule
When required by regulations
prescribed by the Secretary any
for any tax imposed by this
with respect to the collection thereof,
shall make a return or statement according to the forms and regulations
prescribed by the Secretary. Every person required to make a return or
statement shall include therein the information required by such forms
Every word is to be given
| U. S. v. Lexington
Mill & Elevator Co., 232 U.S. 399 (1914)
'We are not at liberty,' said Mr. Justice Strong, 'to construe any
statute so as to deny effect to any part of its language. It is a
cardinal rule of statutory construction that significance and effect
shall, if possible, be accorded to every
word. As early as in Bacon's
Abridgment, 2, it was said that 'a statute ought, upon the whole, to be
so construed that, if it can be prevented, no clause, sentence, or word, shall be superfluous,
void, or insignificant.' This rule has been
repeated innumerable times.'
IRC section 6011(a) creates
duty unless one is "made
The only place in Subtitle A dealing with "income" taxes where a person is "made
is in section 1461 dealing with aliens and foreign corporations.
|TITLE 26 - INTERNAL
Subtitle A - Income Taxes
CHAPTER 3 - WITHHOLDING
OF TAX ON NONRESIDENT ALIENS AND FOREIGN
Subchapter B - Application of Withholding Provisions
Sec. 1461. Liability for withheld tax
Every person required to deduct and withhold any tax under this chapter
is hereby made
for such tax...
Are you "made
by this section?
narrowing of focus by the inclusion of the word "made" preceding the
duties can NOT
imposed if one is NOT
The authority to make regulations in regard to IRC section 6011 is
predicated upon one having a liability.
No liability, no need to
examine the regulations under this particular IRC section.
|Internal Revenue Code
(g) Income, estate, and
For requirement that returns of income, estate, and gift taxes be made
whether or not there is tax liability,
see subparts B and C.
Subpart B is section 6012
which is examined on the next page.