-6-
The relevant regulations which were prescribed under section
6011(a), specifically, section 1.6011-1(a), Income Tax Regs.,
and section 31.6011(a)-4(a), Employment Tax Regs., provide in
relevant part:
Sec. 1.6011-1. General Requirement of Return,
Statement, or List.
(a) General rule.--Every person subject to any
tax, or required to collect any tax, under subtitle A
of the Code, shall make such returns or statements as
are required by the regulations in this chapter. The
return or statement shall include therein the
information required by the applicable regulations or
forms.
* * * * * * *
Sec. 31.6011(a)-4. Returns of Income Tax Withheld.
(a) Withheld from wages.
(1) In general.* * * every person
required to make a return of income tax
withheld from wages pursuant to section 3402
shall make a return for the first calendar
quarter in which the person is required to
deduct and withhold such tax and for each
subsequent calendar quarter, whether or not
wages are paid therein, until the person has
filed a final return in accordance with
�31.6011(a)-6. * * * Form 941 is the form
prescribed for making the return required
under this paragraph.
It is the text of these three quoted provisions that establishes
the requirement that petitioner file the Forms 941 at issue. Cf.
Slodov v. United States, 436 U.S. 238, 242-243 & n.2 (1978)
(Court referenced sec. 31.6011(a)-4, Employment Tax Regs., in
discussing the “return filing requirements” for quarterly payroll
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Last modified: May 25, 2011