- 10 - him. He was informed that the transcript indicates that such notices were issued. These notices are issued within (10) days from assessment. Mr. Dunbar wanted to know if IRS personnel have the authority to issue notices and adjust income tax returns? He wanted copies of delegation orders and authorization from the Secretary. Our system of taxation is dependent on taxpayers’ belief that the laws they follow apply to everyone. The courts have consistently upheld the constitutional- ity of the federal income tax. See Schiff v. Commis- sioner, T.C.M. 1984-223, aff’d, 751 F.2d 116(2nd Cir. 1984). Appeals cannot consider arguments dealing with the legality of the federal tax law. Whether an individual is liable for income tax is determined under Subtitle A of the Internal Revenue Code (the Code), Chapter 1, Subchapter A- Determination of Tax Liability. Part I, Section 1, imposes a tax on the taxable income of every individual. Whether an individual has taxable income is determined under Chapter 1, Subchapter B- Computation of Taxable Income. Part I, Section 63, defines “taxable income”, gener- ally, as gross income minus the deductions allowed by Chapter 1. The current federal tax law enacted by Congress is the Code. Section 6001 and 6011 of the Code provide, in pertinent part, that every person liable for any tax imposed by the Code shall make a return. Section 6012 of the Code provides that a federal income tax return shall be made by every individual whose gross income equals or exceeds certain amounts. “Shall” as used in Sections 6001, 6011 and 6012 means “must”; “must” means to be required to. Who is required by the Code to file a return is explained in the instructions for Form 1040 under the heading “Filing Requirements”. Section 6001 of the Code states that every person liable for a tax imposed by the Code shall make returns and comply with such rules and regulations as the Secretary of the Treasury may from time to time pre- scribe. Section 1.6012(a)(6) of the Income Tax Regula- tions states that Form 1040 is prescribed for generalPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011