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(additions to tax for failure to file return or to pay tax),
section 6654(a) (addition to tax for failure to pay estimated
income tax), section 6662(a) (accuracy-related penalty), and
section 6663(a) (fraud penalty).
Second, structurally, section 72(t) is part of chapter 1 of
subtitle A of the Internal Revenue Code. Subtitle A is
denominated "Income Taxes" and chapter 1 is denominated "Normal
Taxes and Surtaxes". The penalties and additions to tax noted
above are found in chapter 68 (Additions to the Tax, Additional
Amounts, and Assessable Penalties) of subtitle F (Procedure and
Administration).
Third, chapter 1 of subtitle A of the Internal Revenue Code
includes a number of income taxes. Insofar as individuals are
concerned, there is, of course, the regular income tax imposed by
section 1 and the alternative minimum tax imposed by section 55.
Additional income taxes are found in other chapters of subtitle
A, most notably the self-employment tax in chapter 2. It is
apparent, therefore, that there is not a single income tax, but
rather a number of separate taxes that compose what is commonly
referred to as "the income tax".
Fourth, the foregoing point is underscored by section
6013(a), which authorizes a husband and wife to make "a single
return jointly of income taxes under subtitle A". (Emphasis
added.) Indeed, line 52 of Form 1040, the basic individual
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