| LEGAL
DISCLAIMER 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. |
Shyster1040 v. Dale E.Shyster1040, like any coward, can not face me unless he has a herd of cowards to hide in. That is the only thing I can think of to explain Shyster's unwillingness to debate me alone while he posts in each and every other thread where I am trying to get the rest of the cowards to face me one on one.Since Shyster1040 is such a prolific poster, and since I have found some of his posts to be, shall we say, "inaccurate", and since Shyster1040 is such a coward; I'll just have to expose all his errors just as I did here. After Shyster1040 ignored the last post, I pulled another post into the Shyster1040 v. Dale E thread. Shyster1040 also ignored that post. I previously created a page on that post. It will be shown later. Part of it is shown below, along with excerpts from other Shyster1040 posts dealing with 26 USC 6151 which is the topic of this page. |
| Why dontcha try reading through
Title 26 of the United States Code. For starters, begin with Sec.
1 ("a tax is hereby imposed ...."), and don't stop reading until you
get to Sec. 6011 (persons subject to tax must file returns), and Sec. 6151 (if you
must file a return, you must pay the tax shown thereon). Message-ID: <7d38ef4ea02dcaa995580b47987d7a7c@localhost.talkabouttaxes.com> Shyster1040 has the function of section 6151 correct. He repeats this in the next excerpt. It is a convenient length of rope to hang him with. |
| [1] Sec. 6151 - if
you're required to file a return, you must pay the tax shown on that
return [2] Now, I don't know about you, but if a person is required to pay an amount of money, that person has a liability, and is therefore liable for the amount due. It was nice of you to cite to all those other sections involving the various excise taxes on liquor, distilled spirits, etc., but they really aren't particularly relevant since [3] Secs. 6012 and 6151 irrefutably impose a liability to tax on you if you have gross income in excess of the exemption amount. Message-ID: <5be2ab8e21b4e9d4272752f622066d39@localhost.talkabouttaxes.com> [1] And if you don't file a return, there is no tax shown on the return to pay. This is important when one reads the limits of authority for the Secretary of Treasury to assess an amount of an OFFICIAL liability. [2] And if a person is NOT required to pay an amount, there is NO liability. [3] "Secs. 6012 and 6151 irrefutably impose a liability..." Is now going to be refuted. Alright folks, get a copy of the 2006 IRS Form 1040 instruction booklet or download it from the IRS website. http://www.irs.gov/pub/irs-pdf/i1040.pdf Approximately 1.5 mb. Open this instruction booklet to page 80. Read the third paragraph of the left column. If you are on the correct page, you should see these words: "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." My dictionary defines “LIABLE” as: legally obligated; responsible. Shyster1040 says, "if a person is required to pay an amount of money, that person has a liability, and is therefore liable for the amount due." The definition and meaning does not conflict. As you can plainly read, IF you are LIABLE for any tax, then your response (filing) is mandatory; IF you are LEGALLY OBLIGATED for any tax, then your response (filing) is mandatory; IF you are RESPONSIBLE for any tax, then your response (filing) is mandatory. Conversely: IF you are NOT LIABLE for any tax, filing is NOT required; IF you are NOT LEGALLY OBLIGATED for any tax, filing is NOT required; IF you are NOT RESPONSIBLE for any tax, filing is NOT required. The Form 1040 instructions do NOT command the filling out of a Form 1040 if you are NOT liable for any tax. § 31.6011 (a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns. Notwithstanding provisions in this part which require that a tax return be filed, the instructions to the form on which a return of tax is otherwise required by this part to be made may waive such requirement with respect to a particular class or classes of no liability tax returns. Returns in a class for which such requirement has been so waived need not be made. The liability is not based upon gross income. The liability is based and calculated on "taxable income". No "taxable income" no tax. No tax, no tax liability. No tax liability, no Form 1040 required to be filed. Sec. 1. Tax imposed (a) Married individuals filing joint returns and surviving spouses There is hereby imposed on the taxable income of ... a tax determined in accordance with the following table: (b) Heads of households There is hereby imposed on the taxable income of ... a tax determined in accordance with the following table: (c) Unmarried individuals (other than surviving spouses and heads of households) There is hereby imposed on the taxable income of ... a tax determined in accordance with the following table: (d) Married individuals filing separate returns There is hereby imposed on the taxable income of ... a tax determined in accordance with the following table: (e) Estates and trusts There is hereby imposed on the taxable income of ... a tax determined in accordance with the following table: In all five cases, "There is hereby imposed on the taxable income of ... a tax determined in accordance with the following table:" If taxable income is: The tax is: -------------------------------------------------------------------- Not over $36,900 15% of taxable income. If "taxable income" is zero, 15% or any other % means the tax liability is going to be ZERO. Shyster1040's following cited post makes a good lead in for examining section 6151. |
| However, nowheres in Mr. Cryer's
litany of Code sections is any mention made of Section 6151, which
quite clearly states that "Except as otherwise provided in this
subchapter [none of the exceptions are applicable], [4] 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, ...." [5] If you have to pay the tax, then you're liable for the tax, flat out. Mr. Cryer has clearly canvassed the entire Code, and therefore his failure to include, or discuss, Sec. 6151 can only be interpreted as an intentional act of fraud on the court. Message-ID: <d078ecf20f2253693408d7220e132754@localhost.talkabouttaxes.com> [4] As Shyster1040 correctly stated in [1]: "Sec. 6151 - if you're required to file a return, you must pay the tax shown on that return". The Form 1040 instructions do NOT require a return unless a liability exists. Section 6151 does NOT activate UNLESS "a return of tax is required". Section 6151 can NOT create a liability, because a liability is required BEFORE section 6151 can be activated. It does NOT matter if one has a million dollars of gross income. If the taxable income is zero, there is no liability and the Form 1040 instructions waive the filing requirement. This removes section 6012(a) from consideration. [5] "If you have to pay the tax, then you're liable for the tax" is pure sophism. If you are NOT liable for the tax, you don't have to pay the tax. The liability precedes the duty imposed by the liability. |
| 4) If you are an individual and have
gross income in excess of the exemption amount, you must (a) file a
true tax return reporting that income, [6] Sec.
6011, et seq., and (b) pay the tax shown on that return without
notice or demand for payment, Sec. 6151. Message-ID: <cff8cdbf8673b896585c810b2eef0bff@localhost.talkabouttaxes.com> [6] Again, Shyster1040 has posted a sophism. The filing requirement imposed by section 6011 is predicated upon one ALREADY being LIABLE. Sec. 6011. General requirement of return, statement, or list (a) General rule 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. Every person required to make a return or statement shall include therein the information required by such forms or regulations. There are two prerequisites that must be met before the commands of this statute become a legal duty. First, there must actually be regulations required by the Secretary. Statute 6001 says only a person “LIABLE” for a tax is required to follow the Secretary’s rules and regulations. Second, the person must be “MADE LIABLE” for this section to activate. Every word is to be given meaning. 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 no duty unless one is "MADE LIABLE". Only a person “MADE LIABLE” for a tax is required to make returns or statements per section 6011. Notwithstanding the narrowing of focus by the inclusion of the word "made" preceding the word "LIABLE", These duties can NOT be imposed if one is NOT LIABLE. |
| The
following is an excerpt of Shyster1040's reply to these words of
another poster: "I challenge anyone
to produce any section or regulation that states I am liable for income
tax." Sec. 6151 - "(a) Except as otherwise provided in this subchapter [secs. 6151 to 6159, inclusive] 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). (b) If the taxpayer elects under section 6014 not to show the tax on the return, the amount determined by the Secretary as payable shall be paid within 30 days after the mailing by the Secretary to the taxpayer of a notice stating such amount and making demand therefor. [7] Sec. 6155 - "Upon receipt of notice and demand from the Secretary, there shall be paid at the place and time stated in such notice the amount of any tax (including any interest, additional amounts, additions to tax, and assessable penalties) stated in such notice and demand. Message-ID: <f3cd5f95f4216d55f8d7d9184b2c5ed8@localhost.talkabouttaxes.com> Section 6151 has been addressed above, so I'll just address section 6155. [7] A notice is NOT a demand. United States v. O'Dell The stipulation covering levy is as follows: "That one Giles Kavanagh, the duly appointed, qualified and acting Collector of Internal Revenue for the District of Michigan, on September 8, 1941, as said Collector, gave written notice to the defendant LeRoy E. O'Dell that the tax assessment ... totalling $1,336.84, including interest thereon, were unpaid and due and further notified the defendant that all property, rights to property, moneys, credits and/or bank deposits then in his possession or under his control and belonging to said Howie Company, and all sums of money owing from the defendant to said Howie Company, were seized and levied upon for the payment of said taxes, together with the penalties and interest, and demand was made upon the defendant for the sum of $1,336.84, or such lesser sum as he was indebted to said Howie Company, to be applied in payment of said tax liabilities." This paragraph describes a mere statement of notice of claim. Nothing alleged to have been done amounts to a levy, which requires that the property be brought into legal custody through seizure, actual or constructive, levy being "an absolute appropriation in law of the property levied upon." Rio Grande R. Co. v. Gomila; In re Weinger, Bergman & Co.; Smith v. Packard. Levy is not effected by mere notice. Hollister v. Goodale; Meyer v. Missouri Glass Co.; Jones v. Howard. United States v. O'Dell (cont.) Moreover, it does not appear that notice and demand were served upon the person liable to pay the taxes, namely, the Howie Company, in accordance with section 3670 and 3690. This being the case, query, whether the property or rights to property were within the meaning of section 3710 "subject to distraint," for under section 3690 the right to collect taxes by distraint and sale arises only after notice and demand. 3670 is present 6321. 3690 is present 6331(a) & (b). 3710(a), (b) is present 6332(a) & (b). 3710(c) is present 6332(c) & 7343. |