can IRS legally enforce regulations not PUBLISHED in the FEDERAL REGISTRY?

Question

if I am reading 26 C.F.R.601.702 correctly,are taxpayers expected to just silently obey when there are no regulations published for 27 C.F.R.6212, 6214, 6215, 7201,7203 or 7402. For example I received a deficiency notice when I failed to combine my pension with my husbands' social security to determine if HIS benefits are suject to additional taxes. I do not receive social security benefits and from my understanding it is a VOLUNTARY program my spouse signed up for many years ago and authuorized social security to take out S.S. taxes. Section 6212( the notice of deficiency) pertains to"TITLE 26, SUBTITLE C,CHAPTER 24, SECTION 3402" (n) "subtitle A" which does not apply. Pay attention to(p).voluntary.How are these published [implementing] regulations 6212,6213,6214,6215, 7201,7203 associated with what is suppose to be the legal procedures that irs are required to follow.? Finally your interpetation of C.F.R.4161202

HI ! Just to let you all know I did locate (2) codes of regulations relating to my situation.....I was about to think something was wrong with me! Why do we just TOLERATE the "CONTRUCTIVE FRAUD" engaged in by IRS and other agencies that scheme (while we are sleeping )of ways to take advantage of us? .VICTORY! after months of tax research with the help of this article and a copy of the "CONSTITUTION". IF you all get a chance, type in:

www.agenturus.org?IRSFraud.htm

to some of you ,If we don't know how to fight---Yes we will lose! "Knowing" the tactics of our enemy means over HALF the battle is done. In the Bible it says "Fear NO MAN"! This is GOD'S WORLD and every thing and everybody in it belongs to HIM, NOT THE IRS ! Use this article as a guideline and tell me what you think. SEE PAGE 27, Subtitle C in reference to the "alledged" taxes they tried to get us to pay . The social security you save , may be your own! Those afraid, just continue to "OBEY"

WHAT DO WE DO ABOUT IT.....? Just like in childhood days , many of us did a lot of sneaky "STUFF" behind our parents . Hopefully many of us learned better and grew to maturity. Unfortunately though, many got stunted along the way and brought their " SNEAKY" ways into adulthood and on to the "WORKPLACE ". I wonder how many of our congressmen really know what is going on.................IF you are visited soon by the money hungry IRS, COMPLAIN ! COMPLAIN! to your CONGRESSMAN

Answer 1

I know that tax law is VERY confusing. You can try findlaw.com to see what previous court cases exist dealing with the same sections of law you are reviewing. The good news is that if you find cases that support your standing, you are very likely to do well with a tax attorney. If the rulings oppose you, then you are probably out of luck.

What I read in 26, SUBTITLE C,CHAPTER 24 is that the recipient can elect to have taxes withheld by the source of the federal payment. To elect to not have them withheld does not release the person from considering them tax purposes.

You are getting into very complicated areas of law. If the taxes would be that much more, then hire an attorney. If they do not believe they can win, no one will take your case (if paid on a win or contengency basis). If they believe you have a shot, they will be willing to take on your case.

While I am not an attorney, based on the little information you are providing, it looks like since you husband did not have taxes withheld, and you had additional income, both must be declared.

Hope this helps.

Answer 2

I sympathize with your desire not to have your income determine taxes on your spouse's social security. This intertwined tax came into play in 1984 through amendments to the Social Security Act which were passed by Congress in 1983. Prior to that, all Social Security benefits were tax-free.

The threshold amounts above which benefits are taxed has not changed in over 20 years, so that taxpayers with very modest incomes now are taxed on their Social Security benefits.

Arguing that your income should not determine tax on your spouse's Social Security could be deemed a frivolous argument. As mentioned, paying into the Social Security system is not voluntary.

I agree that pursuing your line of reasoning is not going to get you a reduction on your tax deficiency.

Answer 3

Skyy, for pete's sake give it up. You're beating a dead horse and fighting a losing battle, coming up every day with some new reason why you don't have to pay the taxes.

Social security isn't voluntary. If you don't know that, you shouldn't be running around loose, let alone trying to fight the IRS on this subject.

Long story short - you're wrong. If you file a joint return, all of your joint income is used to figure what part, if any, of the social security benefits EITHER of you receives is taxable. You filed a joint return. Some of your husband's benefits are taxable. Deal with it!

Answer 4

You might be able to make that argument with a tax attorney, but I have a feeling that it isn't going to fly. Tax laws are overwhelming. I don't think that even the people who wrote them understand them.