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.
Go look it up for yourself.

U.S. Federal Income Tax

Subjugation by taxation

Federal Income Tax Assessment

Table of Contents

Internal Revenue Code
Sec. 6203. Method of assessment

The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary.

        Adding to what you know from reading chapter 2;

  • No taxable income, No tax.
  • No tax, No tax liability.
  • No tax liability, No legal assessment.

Code of Federal Regulations
Sec. 301.6203-1  Method of assessment.

The assessment shall be made by an assessment officer signing the summary record of assessment.

The summary record, through supporting records, shall provide identification of the taxpayer, the character of the liability assessed, the taxable period, if applicable, and the amount of the assessment.

The amount of the assessment shall, in the case of tax shown on a return by the taxpayer, be the amount so shown, and in all other cases the amount of the assessment shall be the amount shown on the supporting list or record.

The date of the assessment is the date the summary record is signed
by an assessment officer.

        The underlined point of assessing taxes NOT shown on a return will be specifically covered later.

        In the case of an amount of tax shown on a return, that is the amount to be accessed.  In other words, there is no official assessment until AFTER you figure out what you "believe" your tax is and put it on a Form 1040.

        Remember, we are looking at a government action.  The government, its officers, agents, and employees can NOT take any action in regard to a Citizen unless authorized by law to do so.  Authority MUST trace ALL the way back to the U.S. Constitution (Fundamental or Supreme Law). Any break in the chain of authority removes actions from the legal category and places it in the illegal category.  With that said, on the next page we shall examine the Secretary's authority to assess a tax.

Next page

Table of Contents