[ancient_geezer]

Where is the operative section that requires determination of taxable income that applies to most US citizens?

 

United States v. Melton, No. 94-5535 (4th Cir. 1996)
ARGUED: Lowell Harrison Becraft, Jr.[one of Schulz & Co. legal beagles], Huntsville, Alabama, for Appellants.

The jury heard not only the United States's evidence against the Meltons, but also the brothers' defense that they believed they were not "persons liable" for federal income tax. The jury rejected the excuse, however, and convicted them on nearly all counts.

• [Subtitle A] "Section 1 of the Internal Revenue Code imposes a federal tax on the taxable income of every individual.
  26 U.S.C. s 1."

• [Subtitle A] "Section 63 defines "taxable income" as gross income minus allowable deductions.
  26 U.S.C. s 63.

• [Subtitle A] Section 61 states that "gross income means all income from whatever source derived," including compensation for services.
  26 U.S.C. s 61.
  
• [Subtitle F] Sections 6001 and 6011 provide that a person must keep records and file a tax return for any tax for which he is liable.
  26 U.S.C. ss 6001
  26 U.S.C. ss 6011.

• Finally, section 6012 provides that every individual having gross income that equals or exceeds the exemption amount in a taxable year shall file an income tax return.
  26 U.S.C. s 6012.

The duty to pay federal income taxes therefore is "manifest on the face of the statutes, without any resort to IRS rules, forms or regulations." United States v. Bowers, 920 F.2d 220, 222 (4th Cir.1990). The rarely recognized proposition that, "where the law is vague or highly debatable, a defendant--actually or imputedly--lacks the requisite intent to violate it," Mallas, 762 F.2d at 363 (quoting United States v. Critzer, 498 F.2d 1160, 1162 (4th Cir.1974)), simply does not apply here.

Each Melton brother had gross income in excess of the amount requiring the filing of a return in each of the years at issue. Therefore, each was a "person liable."

[mvpel]

Geezer, under the Melton rubric, a court ruling that I am required to register my Glock 30 with the Secretary of the Treasury under 26 USC 5841 would go something like this:

The jury heard not only the United States' evidence against the defendant, but also the defense that he believed that his Glock 30 was not a "firearm" for the purposes of the registration requirement. The jury rejected the excuse, however, and convicted him on nearly all counts.

• [Subtitle E]"Section 5841 of the Internal Revenue Code imposes a requirement that the Secretary shall maintain a registry of all firearms. 26 USC 5841(a)

The duty to register his firearm is therefore manifest on the face of the statutes "without any resort to IRS rules, forms or regulations."

They stopped short in their parsing of definitions, just as I did here.