From post 132
Now, how do you know that you have to file a tax return and actually pay the tax?
§ 6012 and § 6151
Section 6151 of the code, 26 U.S.C. § 6151, says:
26 U.S.C. § 6151
[W]hen a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).
So according to this section, if you are required to file a tax return, you are required to pay the tax owed, to pay it at the time you file your return, and to pay it to the internal revenue officer with whom you file the return.
But who says you’re required to file the return? Turn back to section 6012(a) of the code, 26 U.S.C. § 6012(a), which provides:
26 U.S.C. § 6012(a)
Returns with respect to income taxes * * * shall be made by the following:
(1)(A) Every individual having for the taxable year gross income which equals or exceeds the exemption amount * * *.
The “exemption amount” is defined in 26 U.S.C. § 151(d) as $2000, adjusted for inflation since 1989. You can see the exact amount for the current tax year in the IRS instructions to form 1040. If you have more income than this amount, section 6012 requires you to file a tax return (except that if you’re married, section 6013 gives you the option of filing a joint return with your spouse).
So there it is:
Sections 1, 61, and 63 impose the tax,
Section 6012 requires you to file a tax return if you have income of more than the exemption amount, and
Section 6151 requires you to pay the tax at the time and place fixed for the filing of your return.
§ 6072
And when is your return due? Section 6072 provides the answer: “[R]eturns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year.” This is the statutory basis for the familiar April 15 tax deadline.
Of course, there’s a lot more to know if you want to achieve a full understanding of the tax system. For example, other statutes besides the ones quoted above create the extensive system of tax “withholding,” whereby you actually pay your taxes on your wages in advance, each time you receive a paycheck, so that on the day your return is due the government usually ends up owing you a refund. If you have substantial amounts of unearned income, there are also other statutes that require you to pay estimated taxes each quarter. And, needless to say, there are innumerable, complex statutes that more specifically define how much income tax you owe. But you only need to look at a few, relatively simple statutes to see that the duty to pay income tax is mandatory. You can look up the above statutes yourself in any law library (just ask the librarian to help you find Title 26 of the United States Code.) These statutes demonstrate that the claim that there is no law requiring anyone to file income tax returns or pay income tax is complete nonsense.
If it was as simple as you make it out to be, why didn’t the IRS take him up on his offer to pay the taxes if they would simply show him the law? There has got to be more to it. If Cryer is wrong, I think a conviction would be pretty easy to get.
If you were on a jury, would you convict someone when the IRS refused to cite the law requiring a citizen to pay an income tax?
I plan on reading Cryer’s motion to dismiss this week, along with the IRS response and Cryer’s reply. It appears that the judge summarily denied his motion without addressing the facts or the law. That a judge would ignore or refuse to address the facts and the law should come as no surprise.
It seems like the jury was composed of reasonable people and made their decision based on the facts and law presented.
Aren’t you ignoring the question ?
The question is whether WAGES are INCOME. The argument is that just as selling something for the same price you paid for it does not constitute INCOME, neither do wages, since you have simply sold your labor for something of equal value.
Having no INCOME other than WAGES, your INCOME would be zero and you would have no tax due and no requirement to file a tax return.