I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
This IRC section does not authorize the Secretary to prescribe rules and regulations for persons NOT liable for any tax imposed.
This IRC section creates no duty unless:
If one is "liable" and one has a regulatory duty imposed, then one is required to:
These duties can NOT be imposed if one is NOT liable. The authority to make regulations in regard to this IRC section is predicated upon one having a liability. No liability, no need to examine the regulations under this particular IRC section.
We will return to the concept of this requirement of making returns to prove whether one is liable or not when we take a look at the duties imposed by IRC section 6012.