Charlotte's Office Boutique, Inc - Page 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                  
                         *    *    *    *    *    *    *                              
               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