- 14 - 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 otherPage: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
Last modified: May 25, 2011