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Internal Revenue Code Citations
Requiring Payment of Income Tax
(Code excerpts, provided by CCH — Standard Federal Tax Reports, as of 1995)

Note: Internal Revenue regulations governing practices of the IRS agents are created by the IRS itself. But the Internal Revenue Code is different; it is a law of the federal government — passed by Congress, like any other federal law. Anyone who says that there is no law requiring the payment of income tax is ignoring the fact that the Internal Revenue Code is a law passed by Congress.

It is also incorrect to believe that the income tax code applies only to selected people or to selected geographical areas of the United States — or that income isn't defined in federal law. All these topics are covered in the Internal Revenue Code, a federal law passed by Congress and amended nearly every year.

You might decide to refuse to pay tax as a protest; that's your decision. But if you refuse to file or pay because you believe there is no law requiring you to do so, you're sadly mistaken.

What follows are relevant passages from the Internal Revenue Code spelling out who must pay, how income is defined, what must be paid, and what the penalties are for failure to do so.

Who Must Pay Income Tax
[¶ 36442] PERSONS REQUIRED TO MAKE RETURNS OF INCOME

Sec. 6012 [1986 Code].

(a) GENERAL RULE. — Returns with respect to income taxes under subtitle A shall be made by the following:

(I)(A) Every individual having for the taxable year gross income which equals or exceeds the exemption amount, except that a return shall not be required of an individual —

(i) who is not married (determined by applying section 7703), is not a surviving spouse (as defined in section 2(a)), is not a head of a household (as defined in section 2(b)), and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual,

(ii) who is a head of a household (as so defined) and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual, . . .

What Is Income?
[¶ 5502] GROSS INCOME DEFINED

Sec. 61 [1986 Code].

(a) GENERAL DEFINITION. — Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following items:

(1) Compensation for services, including fees, commissions, fringe benefits, and similar items;

(2) Gross income derived from business;

(3) Gains derived from dealings in property;

(4) Interest;

(5) Rents;

(6) Royalties;

(7) Dividends;

(8) Alimony and separate maintenance payments;

(9) Annuities;

(10) Income from life insurance and endowment contracts;

(11) Pensions;

(12) Income from discharge of indebtedness;

(13) Distributive share of partnership gross income;

(14) Income in respect of a decedent; and

(15) Income from an interest in an estate or trust.

(b) CROSS REFERENCES. —

For items specifically included in gross income, see part II (sec. 71 and following).

For items specifically excluded from gross income, see part III (sec. 101 and following).

.01 Amended by P.L. 98-369.

.10 Committee Reports on P.L. 98-369 (Deficit Reduction Act of 1984) are at 1984-3 CB 420.

.20 Committee Reports on 1954 Code Sec. 61 as originally enacted were reproduced at 571 CCH ¶ 601.20.

2006-07-31 10:19:23 · answer #1 · answered by Anonymous · 1 0

I recommend seeing Aaron Russo's "From Freedom to Facism" playing in select cities now.

Basically the Supreme Court ruled that we do not have to pay the IRS taxes and they choose to not obey.

The ferderal reserve is a private corporation.

2006-07-31 10:24:47 · answer #2 · answered by KickThemAllOut.com 2 · 1 1

Do you have any idea how many times I have heard this drivel, and it is still untrue. Go back and read the entire Constitution and all the amendments, then find the proof, and THEN put it forward, until then, quit listening to wacko's and pay your dues. Thanks

2006-07-31 10:21:33 · answer #3 · answered by Anonymous · 0 0

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