Ghalardi Income Tax Education Foundation - Page 14

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                       not have to file an income tax return,                         
                       which I did in ignorance in 1992.                              
                  B.   In another place it direct [sic] me to                         
                       Code Section 6001.  This section                               
                       provides, in relevant part, that                               
                       "whenever in the judgement of the                              
                       Secretary it is necessary, he may                              
                       require any person by notice served                            
                       upon such person, or by regulations, to                        
                       make such returns, render such                                 
                       statements, or keep such records, as                           
                       the Secretary deems sufficient to show                         
                       whether or not such person is liable                           
                       for tax under this title."  Since the                          
                       Secretary of the Treasury did not                              
                       "serve" me with any such "notice" and                          
                       since no legislative regulation exists                         
                       requiring anyone to file an income tax                         
                       return, I am again informed by the                             
                       "Privacy Act Notice" that I am not                             
                       required to file an income tax return.                         
                  Even though I know that no section of the                           
                  Internal Revenue Code:                                              
                  1.   Establishes an income tax "liability"                          
                       as, for example, Code Sections 4401,                           
                       5005, & 5703 do with respect to                                
                       wagering, alcohol & tobacco taxes;                             
                  2.   Provides that income taxes "have to be                         
                       paid on the basis of a return" as, for                         
                       example, Code Sections 4374, 4401(c),                          
                       5061(a), & 5703(b) do with respect to                          
                       other taxes                                                    
                  In addition:                                                        
                  3.   26 CFR 602.101 does not list a 1040                            
                       (OMB#1545-0074) as even being                                  
                       applicable to the income tax imposed in                        
                       Section 1 of the Code.  This regulation                        
                       refers the public to a document                                
                       carrying OMB#1545-0067, which is for                           
                       reporting "Foreign Earned Income."                             
                       Since I had no foreign earned income to                        
                       report, there seems to be no other                             




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