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U.S. Federal Income Tax

Subjugation by taxation

Duties Imposed by IRC Section 6001

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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 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:

  • One is liable for any tax imposed by the IRC or,
  • One is liable for the collection of any tax imposed by the IRC and,
  • The Secretary has imposed the duty by rule, regulation, or specific notice for a person liable.

        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.  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.

        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.

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