What IRS law requires an indivdual to file a personal income tax return. Namely form 1040?

Question

Is the OMB control #, (Office of Management and Budget) thats on form 1040 a valid # as it applies to form 1040?

Answer 1

I'm going to answer your question in parts.

First, it is not an IRS law, Congress writes and enacts laws. The IRS CODE is part of the U.S. Code, which is law.

Second, the code states that "there is hereby imposed on the taxable income of - ". The code continues on from that point to define exactly who needs to pay. TITLE 26, Subtitle A, CHAPTER 1, Subchapter A, PART I, Subpart A, § 1 is the specific section.

The section that requires a return is TITLE 26, Subtitle F, CHAPTER 61, Subchapter A, PART II, Subpart A, § 6011

(a) General rule
When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations.

Any person made liable for any tax imposed by this title...shall make a return...according to the forms and regulations...

That's fairly clear to anyone except idiot tax protestors who refuse to believe a law even when it is shown to them.

Answer 2

Gee......a lot of Tax Protesters around here lately.

http://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.html

The reading is a little dry but everything is in there.

Here is a quote about the "PRA Argument" that you have referenced above:

>>>>Some argue that taxpayers are not required to file tax returns because of the Paperwork Reduction Act of 1980, 44 U.S.C. § 3501, et seq. ("PRA"). The PRA was enacted to limit federal agencies' information requests that burden the public. The "public protection" provision of the PRA provides that no person shall be subject to any penalty for failing to maintain or provide information to any agency if the information collection request involved does not display a current control number assigned by the Office of Management and Budget [OMB] Director. 44 U.S.C. § 3512. Advocates of this contention claim that they cannot be penalized for failing to file Form 1040, because the instructions and regulations associated with the Form 1040 do not display any OMB control number.

The Law: The courts have uniformly rejected this argument on different grounds. Some courts have simply noted that the PRA applies to the forms themselves, not to the instruction booklets, and because the Form 1040 does have a control number, there is no PRA violation.

Other courts have held that Congress created the duty to file returns in section 6012(a) and "Congress did not enact the PRA's public protection provision to allow OMB to abrogate any duty imposed by Congress." United States v. Neff, 954 F.2d 698, 699 (11 th Cir. 1992).<<<<

Answer 3

1) The 16th amendment was ratified. If you say it isn't because of capitalization and spelling errors of the versions returned by the states, then you shouldn't believe the 13th amendment is ratified either. I don't see any statements from you questioning the legality of ending slavery after the Civil War. Anyway, whether it was properly ratified or not, it is now a part of the Constitution and the only way to remove it is by another amendment which would have to be ratified by the states. Until that happens, the 16th amendment exists and no court can question it. 2) I'll assume you mean the money you receive because of your labor. USC 26 § 1 says there is "hereby imposed on the taxable income of—" Taxable income is defined in §61, §62, and §63. §61 defines gross income. That section states, "Except as otherwise provided in this subtitle, gross income means all income from whatever source derived..." That simple statement right there indicates income from wages. If you don't believe that then § 3402 states, "every employer making payment of wages shall deduct and withhold upon such wages a tax determined in accordance with tables or computational procedures prescribed by the Secretary." Finally, every court that has EVER considered the issue has determined that wages are income. I'm not going to quote them because you'll just claim it is all a government conspiracy which does nothing but prove that you are delusional. 3) You obviously don't know how to read documents. On page 22, there is a LARGE title "INCOME". Under that is a small title "Foreign-source income" which only applies to the next four paragraphs. The main INCOME title is similar to a chapter title, and the smaller bold titles are section titles under the INCOME chapter. Your whole argument concerning this document is specious. If your spouse worked last year or she is still working this year, she had an income. 4) No, your religion does not shield you from the income tax laws or any other law in our society. If your religion involved human sacrifice, do you think they wouldn't charge you with murder? 5) Enforcement of the law is not extortion. It is part of the necessary functioning of society. If you disagree with taxes, you have a choice, you can lower your income until you and your family are earning below the standard deduction, or you can pay your taxes, but vote for politician that you think will lower taxes. 6) How do you know extortion is illegal? Can you show me the law that says it is illegal? Can you name it without looking it up? I bet you can't. Neither can most people, but people know it is illegal because you couldn't be charged in court with extortion unless there was a law. It is the same with tax evasion or failure to file charges, if there wasn't a law, you couldn't be charged in criminal court. BTW, an acquittal of failure to file charges doesn't prove there isn't a law anymore than O.J. Simpson's acquittal proves there isn't a law against murdering your ex-wife. 7) One last thing, you ARE an idiot.

Answer 4

Here we go again! Yes, there is a law. It's called Title 26 of the US Code. Here's a link: http://www.law.cornell.edu/uscode/uscode26/usc_sup_01_26.html

BTW, it's not an IRS "law." The IRS doesn't write laws. They never have. Only CONGRESS can write laws. And Congress most certainly DID write the Tax Code!

The law doesn't necessarily specify form numbers. It doesn't have to. The IRS implements regulations and procedures based upon the law, just like every other agency of the Federal Government does.

You can find information on the validity of OMB Control numbers here, as well as other places: http://www.whitehouse.gov/omb/inforeg/icb/fy2006_icb_revised.pdf

BTW, the clown above me is your typical Tax Kook. They ardently argue against the existence of the law regardless of the fact that it's been upheld by thousands of court cases over the years and not a SINGLE protester using those asinine arguments has EVER been acquitted. On the contrary, many of them are in prison right now.

Answer 5

You stated
"Any person made liable for any tax imposed by this title...shall make a return...according to the forms and regulations"..

Where is the law that makes you as"any person" liable to pay taxes on your wages?

Answer 6

I have researched this since 1982 and have found no law, requiring a person to file form 1040, and pay personal derived taxes in a direct tax. the IRS cannot show one, because, there is none. The states are corporations, check it out, and Federal has absolutely no jurisdiction with in a State, the Governor has legal control , under the strict Rules of the constitution(federal) and state constitution. not one dime from irs(personal income tax, goes to pay to run this country, it all goes to pay the national debt, that the govt. causes.