No need to worry about filing a "Statement" with the IRS. The 1040 booklet says that you only have to file a "return or statement" If
you are "Liable" to do so. Seeing as there is no liability for income taxes in the Internal Revenue Code, you do not need to file with the IRS for Income Taxes. If however you are enganged in any number of taxable activities, that is a different story all together.
The instructions to the 1040 say that you must
file for any
taxes you are "Liable for" the mention of Code Sections "6001, 6011, and 6012(a) in the statement are misleading and do not
establish "Liability" for the tax!! Here is what the statement in the "Disclosure, Privacy Act, and Paperwork Reduction Act Notice" says…
"Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for." (Emphasis added)
For illustration purposes I will include Code Sections 6001, 6011, and 6012(a) so you can see the misleading wording in them. Then I will include a few Code Sections that clearly establish "Liability" for their taxes respectively so you can see how easy the Code really is to read and understand when the IRS wants it to be…
In, 26 USC 6001, the compilers of the USC wrote:Notice or regulation 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, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe. (Emphasis added)
Also in, 26 USC 6011, the compilers of the USC wrote:General requirement or return, statement, or list.
(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 the information required by such forms or regulations. (Emphasis added)
In, 26 USC 6012, the compilers of the USC wrote: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;
(1)(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…(Emphasis added)
Notice the three Code Sections mentioned in the 1040 booklet never
establish "Liability" or who is "Liable" for "any" taxes!!! The wording is intentionally misleading and confusing to the layperson reading it. They merely say "Every person liable" or "any person made liable" without ever establishing who actually is liable for said tax.
Now let’s look at some Code Sections that do
establish "Liability" for their taxes respectively so you can see how clearly the Code reads when the IRS wants it to…
In, 26 USC 5005, the compilers of the USC wrote:Persons liable for tax.
The distiller or importer of distilled spirits shall be liable for the taxes imposed by section
5001(a)(1) (Emphasis added)
In, 26 USC 5703, the compilers of the USC wrote: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 by section 5701. (Emphasis added)
And in, 26 USC 4401, the compilers of the USC wrote:Imposition of tax.
(c) Persons liable for tax
Each person who is engaging in the business of accepting wagers shall be liable for and pay the tax under this subchapter on all wagers placed with him. (Emphasis added)
Now let’s look at what the United States Congress stated about the "Income tax"; noting these are the people who write the tax code and the laws of this Nation.
Senator John E. Ensign wrote:I cannot point to a specific place in the law where it says you must pay income taxes.
Congressman Dan Burton wrote:You are correct in your assertion that the word “liability” or terminology “liability for income
taxes” is not contained in any Section of the Internal Revenue Code
Transcribed from a conversation between the publicist Aaron Russo and Congressman Ron Paul:
Aaron Russo: “Is there a law that requires people to file a 1040?”
Congressman Ron Paul: “Not explicitly, but it's certainly implied.”
Aaron Russo: “Well implied by force; but is there a law?”
Congressman Ron Paul: “I cannot cite a law, no, I cannot…
you know if they think it's a law and they have all the guns; you know it's an authoritarian approach.”
Now let's see what other noted people have to say about the Income Tax:
On, May 25, 1956, quoting, T. Coleman Andrews, Commissioner of the IRS, U.S. News & World Report wrote:Were confiscating property now, that’s socialism, it’s written into the communist manifesto. Maybe we ought to see that every person who gets a tax return receives a copy of the Communist Manifesto with it so he can see what's happening to him.
Mao Tse-tung wrote:Every Communist must grasp the truth: “Political power grows out of the barrel of a gun.”
Sir Winston Churchill wrote:Most people, sometime in their lives, stumble across the truth. Most jump up, brush themselves off, and hurry on about their business as if nothing had happened.
In, Jack Cole Co. v. MacFarland, 337 S.W. 2d. 453, 455-456 (Tenn. 1960), the court wrote:Since the Right to receive income or earnings is a Right belonging to every person, this right cannot be taxed as a privilege.
In 2003, US District Court Judge, James C. Fox wrote:If you... examined [the 16th Amendment] carefully, you would find that a sufficient number of states never ratified that amendment.
Henry Kissinger wrote:The illegal we do immediately. The unconstitutional takes a little longer.
In 1953, in the, IRS House Ways and Means Subcommittee Hearings, the Head of ATF, Dwight E. Avis wrote:Let me point this out now. Your income tax is 100 percent voluntary and your liquor tax is 100 percent enforced tax. Now the situation is as different as day and night. Consequently, your same rules just will not apply…
In May 1983, in Williamsburg, VA, President Ronald Reagan wrote:Our federal tax system is, in short, utterly impossible, utterly unjust and completely counterproductive [it] reeks with injustice and is fundamentally un-American… it has earned a rebellion and it's time we rebelled.