Legal Question in Tax Law in South Carolina
Income Tax Laws
I would like to know: 1 - What law requires one to
file an Federal income tax return? 2 - What law
requires one to pay taxes on wages, commission, etc
3 Answers from Attorneys
Re: Income Tax Laws
The Internal Revenue Code and case law clearly provide that you must file and pay taxes. Protesters usually have to pay very large fines and some times are criminally prosecuted. Forget protesting!
Ronald J. Cappuccio, J.D., LL.M.(Tax)
Counsellor at Law
(856) 665-2121
Re: Income Tax Laws
1 - What law requires one to file an Federal income tax
return?
26 United Stated Code Sec. 1 et seq.
2 - What law requires one to pay taxes on wages, commission, etc
26 United States Code Sec. 61 et seq.
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Go to the IRS website ( www.ustreas.irs.gov I think ) and leaf
through some of the publications, e.g., those instructing on
how to fill in form 1040, and see if they cite the laws as they
go. They might not. Anyway, all of the IRS code is easily found
online -- go to Yahoo to search for the tax code and that will find
you a few places that have it.
I've often heard this question, or a similar such as "where in the tax code does it
say that citizens of the 50 states are considered federal citizens?"
is one of my favorites, based on some STUPID theory that only federal
citizens have to pay federal taxes and that citizens of individual
states are not citizens of the U.S.
You are being tricked, if not directly then indirectly through a
sincere but duped friend, by people, who, believe it or not,
ultimately have something to gain from you. There are courses
being sold, classes being taught, pamphlets, brochures and books
all saying that you don't have to pay taxes. Most give a false
air of legitimacy, claiming that it's a constitutional right
(which it is not) to avoid paying (under SEVERAL different clauses!)
or quoting incorrectly from outdated rulings of irrelevant judges.
Some are totally fictional (I've found quotes on websites of stuff that
was never written by a judge and others from statutes that do not and
never did exist!), others are taken out of LEGAL context, i.e., they
are comments by a judge, often from another era under different laws
than those we currently have!, and often not legally binding; judges
make comments which are not in any sense law (it's called "dicta", latin
for "things said".). I've also seen very clever deceptions accurately
excerpting actual statutes (from the IRS Code) but which have references
to other sections not supplied yet those sections limit the applicability
of the quoted section to something irrelevant. (I saw that for the
argument that withholding taxes is only for foreigners or something like
that.) If you scan the text quoted, it seems to support the statement
that they're making, but if you look up either the context or the references,
you find out that you've been tricked.
One of the best tricks is that they don't tell you that you
don't have to pay taxes outright. Read very critically
what they tell you ... sometimes they start to tell you that and
then INSTEAD OF TELLING YOU THINGS, and seemingly
even better, they start quoting false law, i.e., comments
by judges in irrelevant or out of context cases saying, for
example, "No man should pay taxes on his earnings or
wages." They haven't said it, they just quoted someone
else saying it.
CONTINUED ...
Re: Income Tax Laws
CONTINUED from previous message:
Lawyers are liable for legal advice they give you. Non-lawyers and
hucksters are not! If you follow their advice, they are not liable
for what happens to you! But if you spend $10 for a book of self-defense
tactics, they make money! In their books, by the way, they also lie about
their own income taxes -- or, rather, mislead or deceive you, even if they
never actually lie! By the way, they'll try to make you distrust all tax
attorneys, who have obviously spent major parts of their lives trying to
figure out how to save tax dollars for their clients! They'll say "they are
officers of the court" to imply that they have a greater obligation
to "the system" than to be honest with you. All b.s., of course; the key to
any con game is to gain the sucker's confidence, i.e., trust, and to do that
requires making him distrust other sources of information. (I don't mind
someone saying not to believe just because everyone in the public believes,
but to dissuade you from trusting independent experts ....)
The people promoting your "tax freedom" are liars and yet are not held
responsible for the trouble that you get yourself in when you file "falsely".
Ignorance (belief in what you're saying) is no excuse and doesn't avoid
huge fines. That's the major danger. There are also quite a number of people
locked up in jail who tried to use these theories in their defense. As with
murder, some percentage of these criminals have managed to get themselves
found not guilty and have continued their charades with even more impunity
and some are evidently rich.
The IRS classifies people who believe all this malarky as tax protestors,
even though there's often no political bent or intention of making any
protest. Then they have a great manual on how to respond to protestors and
how to punish them. I've read it and it's pretty clearheaded about the
law.
Good luck!