Edwin J. Dunbar, Jr. - Page 10

                                       - 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 general                  





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