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.

U.S. Federal Income Tax

Subjugation by taxation

Duties Are Required Before Any Willful Failure Penalty Can Apply

Table of Contents

        Even if you were the person to which the penalty statutes on the last page applied, the penalties themselves require a failure to do a duty.  In order for there to be a failure to do a duty, there in fact must be a duty.  IRC section 7203 seems to be the one the IRS uses to bludgeon the Citizen, so it will provide our starting point.

Internal Revenue Code
Sec. 7203. Willful failure to file return, supply information, or
pay tax

Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof,  [shall have bad things happen blah, blah.]

        The triggering of this penalty section happens when a duty is not performed.  The duties listed are to:
  • Pay an estimated tax;
  • Pay a tax;
  • Make a return;
  • Keep records;
  • Supply information;
    • When required by law (IRC);
    • When required by (Treasury) regulations.

        There are two parts to a duty - The action that the duty requires -- And the person whom the duty burdens.  The duty to keep a log book no longer applies to me, because I no longer drive an interstate commercial motor vehicle.  The duty still exists... Just not for me.  If the law or the (properly promulgated) regulations do not impose the duty upon myself, such duty DOES NOT EXIST for me.  (Properly promulgated regulations have the full force and effect of law.)
 
        The pages of this chapter are going to take a look at the IRC sections and Treasury Regulations that purport to create the above listed duties so that we can see who, when, and IF the duty burdens the person whom the penalty statutes apply to, which has already been shown to NOT be most of us.

Next Page

Table of Contents