From: Rahm Ghir
To: Legality-of-income-tax
Sent: Wednesday, May 22, 2002 06:08
Subject: [legality-of-income-tax] Who is liable for Title 26 taxes?
(Corrected version.)



 

Have you ever searched Title 26 for the work "liable?"

(I find this site easy to use:
http://www4.law.cornell.edu/uscode/index.html)

What you find is Very Interesting!! Too many hits to list here (hint: look them up yourself), but here is a representative sampling:

These three sections are referred to in IRS info inserts:

Sec. 6001. Notice or regulations requiring records, statements, and special returns
Every person
liable for any tax imposed by this title, or for the collection thereof, shall keep such records [etc.]

Sec. 6011. General requirement of return, statement or list (a) General rule - When required by regulations prescribed by the Secretary, any person made [read: who is] liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement.

Sec. 6012. Persons required to make returns of income.
(a) General Rule - Returns with respect to income taxes under subtitle A shall be made by the following: [etc.]

Does one not first have to be "liable" in order to be "required?"

Use of the word "liable" in other sections:

Sec. 6303. Notice and demand for tax
(a) General rule - Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person
liable for the unpaid tax, [etc.]

Sec. 6321. Lien for taxes
If any person
liable to pay any tax neglects or refuses to pay the same after demand, [etc.]

Sec. 6331. Levy and distraint
(a) Authority of the Secretary
If any person
liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, [etc.]

Sec. 7203. Willful failure to file return, supply information, or pay tax
Any person required [note: if they are first
liable] under this title to pay any estimated tax or tax, [etc.]

Sec. 7602. Examination of books and witnesses
(a) Authority to Summon, etc.
(2) To summon the person
liable for tax or required to perform the act, [etc.]

Now, who are some persons "liable" in Title 26 to pay the tax?

Sec. 4401. Imposition of tax
(c) Persons
liable for tax
Each person who is engaged in the business of accepting wagers shall be
liable for and shall pay the tax under this subchapter on all wagers placed with him. Each person who conducts any wagering pool or lottery shall be liable for and shall pay the tax under this subchapter on all wagers placed in such pool or lottery. [etc.]

Sec. 5005. Persons liable for tax
(a) General - The distiller or importer of distilled spirits shall be
liable for the taxes imposed thereon by section 5001(a)(1)
(b)(1) Liability of persons interested in distilling - Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distilling apparatus, or distillery, shall be jointly and severally
liable for the taxes imposed by law on the distilled spirits produced therefrom.

Sec 5043. Collection of taxes on wines
(a) Persons
liable for payment
(1) Bonded wine cellars
(2) Foreign wine
(3) Other wines

Sec. 5418. Beer imported in bulk
The proprietor of a brewery to which such beer is transferred shall become
liable for the tax on the beer withdrawn [etc.]

Sec. 5703. Liability for tax and method of payment
(a) Liability for tax
(1) Original liability - The manufacturer or importer of tobacco products and cigarette papers and tubes shall be
liable for the taxes imposed thereon by section 5701 [etc,]

Sec. 5751. Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
(b) Liability to tax
Any person who possesses tobacco products or cigarette papers or tubes in violation of subsection (a)(1) or (a)(2) shall be
liable for a tax equal to the tax on such articles.

As an American citizen, it does not appear that I am a "person liable" for any Title 26 taxes.

How about you?



 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
ICE - Investigating Curious Evidence
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx