IRS TAX TIP 2007-12
Sec. 6001. Notice or regulations requiring records, statements, and special returns,
Every person liable for any tax imposed by this title...shall keep records, render such statements, make such returns...
Sec/ 6011. General requirement of return, statement, or list.
(a) General rule.
When by regulations prescribed by the Secretary any person made liable for any tax imposed by this title...shall make a return or statement...
Sec. 6012. Person required to make returns of income.
(a) General rule.
Returns with respect to income taxes under subtitle A shall be made by the following:
(1)
(A) Every individual having for the taxable year gross income which equals or exceeds the exemption amount...
It should be clear that the only people required to file a valid tax return under Sections 6001 and 6011 are persons who are liable for or have been made liable for any tax imposed by Title 26. As far as Section 6012 is concerned if someone does not have a taxable year as the term is defined by statute, which is a taxpayers annual accounting period, then Section 6012 does not apply to that person. If someone is not a taxpayer as that term is defined by statute then that person does not have taxable year. So, how is it then, that someone would come to the conclusion they are not liable for any tax imposed by Title 26?
Before anyone can determine the true nature of their own liability for a tax imposed, that person would necessarily have to know the subject of the tax. What is the subject of the tax imposed by Title 26? Is this tax a direct tax on income with out any apportionment or is this an indirect tax on some sort of taxed activity and income is merely what is used to measure the tax? These are questions that matter if one is to accurately determine their own liability. And should not people know what taxes they are liable for and which ones they are not? If someone owes a tax, shouldn't they know the subject of that tax? If they are to believe they are required to file a valid tax return, shouldn't they at least know that they are indeed liable for the tax in question and how they came to be liable for that tax? If someone can not determine by statute, code or regulation how they are one who is subject to and/or liable for the tax, then isn't reasonable to presume they are not liable? And if they are not liable, isn't it reasonable to suggest they are not required by law to file any valid tax returns?
It must be noted that virtually all of the above fits into "tax protestor" type arguments which makes one liable for treble damages for even suggesting them in Court. They are all very poor arguments, disproven so many times that all are tired of hearing them. Albeit, all wish they were even slightly true.
Lets be very clear - a contention that others haven't read and understand the Code and Laws, but this guy has...is beyond absurd,and even offensive. In my 30 years of practice, after many, many years of education, and even work on writing some tax legislation....of all the thousands of lawyers, thousands scholars and politicians, thousands upon thousands more of their family, parents, office people, children, judges, various government employees, etc., all that work with the laws daily, write them, read them, and have all the same motivations as you and me, (to pay as little tax as possible, and many to earn big fee's by showing others how to do so)..NONE COME TO CONCLUSION THAT THE ONE ABOVE HAS. Maybe none are as bright, maybe none are as well versed, maybe none care about their children, parents, themselves, etc. enough to actually want to make the arguments for them he seems to feel are so clear...and be able to not pay their tax fairly conventionally.....you decide.
There is an entire court system (Tax Court) that has jurisdiction to hear all matters challenging any part of the laws known as the tax code. The Supreme court has handled appeals from it many times. (And not surprisingly, his citations and references apparently trying to sound informed are entirely inaccurate or irrelevant to this topic, although they may well be correct for another one).
The matter of what constitutes a tax protester argument is fairly well decided, as is how stringently the Courts may respond to it. Basically, anything challenging whether someone is subject to being taxed is a tax protester argument. I think it is fairly obvious that tax is required, period.
To avoid the possibility of someone getting too taken or confused by more of this buffoons mumble jumble I have erased/edited several more "contributions", including those insisting that the court must prove it has jurisdiction to the defendant before hearing the case, and if it doesn't, than he can't be held liable for a tax! Ooh.
You can file your taxes online at turbotax.com and get free tax help via chat and forums if you need it. This is how I file my taxes every year and I have never had a problem.
You can and should electronically file your taxes every year. The IRS prefers that you file the return electronically as it greatly reduces errors, expenses, etc.
Yes. You can't skip years and then file altogether. Each year has to accounted for and filed separately.
April 15 is the last day to file your taxes each year.
It doesn't matter if you receive an income tax refund or not. The fact is is you worked and had federal and state taxes taken out you would need to file your taxes every year. However, much depends on your filing status (single, married, etc) and how much you made that year on whether you would file. To be on the safe side if you had federal and state taken out of your checks you should file.
You can file your taxes online at turbotax.com and get free tax help via chat and forums if you need it. This is how I file my taxes every year and I have never had a problem.
I e-file EVERY year it is the best and fastest way plus ITS FREE!
Absolutely...by March 15 if a calander year reporter.They obviously file and pay lots of taxes through the year.
You can and should electronically file your taxes every year. The IRS prefers that you file the return electronically as it greatly reduces errors, expenses, etc.
Yes, as with all businesses you need to file and pay your taxes every year to avoid penalties.
Yes. You can't skip years and then file altogether. Each year has to accounted for and filed separately.
If you got unemployment in 2012 you do have to file taxes if you didn't have the taxes taken out of the unemployment you received.
Around 130 Million people file taxes each year Thanks
April 15 is the last day to file your taxes each year.
It can change every year....but he can be claimed on only one persons return.
No
Rent has nothing to do with how you file your income taxes, nor does who pays rent. If you are single you will file your taxes as single.