What Law Makes Me Liable?

The "Disclosure, Privacy Act, and Paperwork Reduction Act Notice" for the IRS Form 1040 states:

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

• The requirement to file a return or statement is in the logical format of: 

• Obverse logic provides that, If not A, then not B. 
• Therefore, If you are not liable for the (income) tax, then you are not required to file an (income) tax return.
• If no law can be found that makes you liable for any (income) tax, then no requirement can exist regarding the filing of an (income) tax form.
• You can not know you are liable for any (income) tax if you have never looked at the law making you liable.
• If an expert asserts that you are liable, without showing you the law that makes you liable, then you have been given hearsay evidence.
• Hearsay is generally not admissible in a court of law unless the source being quoted is a dead human.
• If hearsay evidence is not admissible in a court of law, then why would it be admissible as proof of being made liable for any (income) tax?
• If the IRS fails or refuses to "Show us the law that makes us liable", then the only valid conclusion one can come to is that there is no law making us liable for the income tax.
  

What law makes me liable for the income tax?

If the question was "What law makes me liable for the distilled spirits tax?", the question could be quickly answered - "Section 5005."

TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter A - Gallonage and Occupational Taxes
PART I - GALLONAGE TAXES
Subpart A - Distilled Spirits

Sec. 5005. Persons liable for tax
(a) General
The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1).

My dictionary defines "liable" as "Legally obligated; responsible". Therefore, clearly, the above quoted Code Section is stating: 

The distiller or importer of distilled spirits shall be legally obligated to pay the distilled spirits taxes imposed...

• The imposition of a liability is the imposition of a legal obligation.
• If the obligation is not imposed by law, the obligation does not exist.
• One must be "legally obligated" to pay income taxes before one can be "liable" for such income taxes. 

Law creates the "liability" (legal obligation) directly as shown in section 5005 above or indirectly as shown in section 4081.

In the case of the section 5005 distilled spirits tax, the legal obligation upon a distiller or importer is clearly and concisely imposed by the written words: "shall be liable for the taxes imposed". In the case of the section 4081 kerosene aviation fuel tax, the legal obligation upon the aviation fuel user is clearly and concisely imposed by the written words: "shall pay the tax imposed".

The only clear and concise imposition of an income tax liability, (that I have found,) is found in section 1461. Section 1461 imposes the income tax liability upon a "withholding agent".

TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
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 liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter.

Every person required to deduct and withhold any tax under this chapter (the chapter about "withholding of tax on nonresident aliens and foreign corporations") is hereby made liable... for the income tax deducted and withheld. This corresponds nicely with section 6011, examined previously, which states:

When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary.

 The Status Quo Brigade attempts to answer.

"What law makes me liable for the income tax?" is still the unanswered question.

The Status Quo Brigade attempts to answer this question by blindly asserting a Chinese diner menu of laws. Take one law from column 1, one law from column 6012(a), and one law from column 6151. Their answer is a kluge constructed of several laws in an attempt to create an income tax liability, whereas the distilled spirits tax examined above, imposes the liability in very clear and very concise way.

As you will now see, section 6151 can only create a liability if a return is filed, and that return shows a tax due.

TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 62 - TIME AND PLACE FOR PAYING TAX
Subchapter A - Place and Due Date for Payment of Tax

Sec. 6151. Time and place for paying tax shown on returns

(a) General rule
Except as otherwise provided in this subchapter, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).

When [if] "a return is required," [...] "the person required shall [...] "pay such tax."

• Once a tax is shown on the Form 1040, the statute makes you liable by the command, "shall pay such tax".
• If you were not liable or legally obligated to pay an income tax to begin with, by putting an amount on the 1040 form and filing it, you have certainly made yourself liable.
• This law is inactive, inert, and has no legal effect until and unless a return is actually required.
• A 1040 return is not required unless a person is already liable for the income tax. (Previously examined and proven on this page.)
• Therefore, this law can not make a person liable unless they voluntarily file the 1040 form.

So according to our Status Quo Brigade (take a deep breath if you are reading this out loud): 

A person is made liable by the requirement to pay a tax coincident with filing a Form 1040 which is not required to be filed unless that person is liable for that tax in the first place.

Income Tax Assessment.

It is possible the law might create a "mechanism" such as an "assessment" to indirectly create the legal obligation. An "official" assessment makes a "liability" "official". 

My dictionary says to "assess" is "To set or determine the amount of (a payment, such as a tax or fine)."

• If a tax has not been "assessed", then no payment amount has been determined or set. 
• If no payment amount is determined, set, or assessed, then no payment can be due.

If a property tax has not been assessed, then how much tax is owed? Nothing. If an income tax has not been assessed, then how much tax is owed? Nothing. 

The Status Quo Brigade will point to section 6151 (shown above) in response to the preceding paragraph because section 6151 commands payment without assessment. BUT, that payment is only to be paid if it is shown as a tax due on a (1040) return.

What if the authority to assess an income tax does not exist?

TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter A - In General

Sec. 6201. Assessment authority

(a) Authority of Secretary
The Secretary is authorized and required to make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this title, or accruing under any former internal revenue law, which have not been duly paid by stamp at the time and in the manner provided by law. Such authority shall extend to and include the following:
(1) Taxes shown on return
The Secretary shall assess all taxes determined by the taxpayer or by the Secretary as to which returns or lists are made under this title.
(2) Unpaid taxes payable by stamp
(A) Omitted stamps
[...]
(B) Check or money order not duly paid
[...]

The Secretary (or his delegates) are authorized to make assessments of all taxes imposed by this title which have not been paid by stamp at the time and in the manner provided by law.

• The first sentence in the law does not authorize assessment of any tax that is not payable by stamp.
• The income tax is not payable by stamp.
• So far, no authority to assess (set or determine) an income tax has been statutorily provided.

Such authority shall extend to and include the following: Taxes shown on a return; unpaid taxes payable by stamp. 

• If you put an amount of tax due on an IRS Form 1040 and send it to the IRS, the Secretary or his delegate is authorized to assess that amount of tax.
• Once the tax shown on the Form 1040 is assessed, you have been made liable for the income tax
• If you were not liable or legally obligated to pay an income tax to begin with, by giving the IRS an amount to assess, you have certainly made yourself liable.
• If you do not show a tax due because you have not filed a form 1040 return, the Secretary or his delegates have nothing to assess.

The Status Quo Brigade will highlight section 6201(a)(1) as underlined:

" (1) Taxes shown on return
The Secretary shall assess all taxes determined by the taxpayer or by the Secretary as to which returns or lists are made under this title."

Then the Status Quo Brigade will argue that the Secretary can determine some amount of tax due and then assess that amount.

• The underlined section of the statute only authorizes the Secretary to assess the taxes he has determined.
• The section, underlined or whole, does not authorize the Secretary to determine the taxes. That authority is found in section 6014, and it is limited.
• Section 6014 authorizes the Secretary to determine the tax when the taxpayer elects for the Secretary to do so.
• If you do not file a Form 1040A (per the regulations), you can not elect for the Secretary to determine the tax for you.
• If you do not show a tax due because you have not filed a form 1040 return, the Secretary or his delegates still have nothing to assess.

The Status Quo Brigade will argue that the Secretary can file an income tax return for you under section 6020(b). The only problem with that assertion is that there is no delegated authority for the Secretary's delegates to file any variation of a form 1040. See Chapter 10 - 6020(b) Training Materials Evidence in the evidence folder on this website for a detailed examination of this issue.

If the above is correct, then the use of the phrase "voluntary compliance" in the regulations takes on a whole new meaning.

Voluntary Compliance.

Sec. 601.602  Tax forms and instructions.

    (a) Tax return forms and instructions. The Internal Revenue Service develops forms and instructions that explain the requirements of the Internal Revenue Code and regulations. The Service distributes the forms and instructions to help taxpayers comply with the law. The tax system is based on voluntary compliance, and the taxpayers complete and return the forms with payment of any tax owed.

My dictionary says:

vol·un·tar·y
1. Arising from or acting on one's own free will.
3.Normally controlled by or subject to individual volition.
6. Law. Without legal obligation or consideration."

• "The tax system is based on voluntary compliance."
• Thus, the tax system is based upon compliance that is voluntary.
• Thus, the tax system is based upon compliance that is "without legal obligation."
• Voluntary compliance exists when you comply with a law without legal obligation to do so.
• Paying a tax you are not liable for would be voluntary compliance.

Eliminating the question.

The red letters are what the statute does NOT state.

TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter A - Determination of Tax Liability
PART I - TAX ON INDIVIDUALS

Sec. 1. Tax imposed

(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of -
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table:

[table omitted]

(3)(i) The married individuals in paragraph (1) jointly and individually are hereby made liable for the tax imposed in this section.
(3)(ii) The surviving spouses in paragraph (2) are hereby made liable for the tax imposed in this section.

The income tax liability could have been as clearly and concisely imposed as the distilled spirits tax liability is. It is not. An examination of Constitutional issues (elsewhere in this website) suggests itself as the reason why.

Recap:

If for some reason, you are actually not required to pay an income tax, Then you certainly can make yourself liable and legally obligated to pay such a tax by filling out a form 1040 and filing it with the IRS.

• If you fill out and return the form, (even if you are not required to,) then:
• You are required to pay the tax shown on the form.
• You give the Secretary an amount to assess.

Return to where you left the U.S. Federal Income Tax page.