Just do me this favor. Please. No case law. No.."You must pay or else..." PLease show me where in the tax code does it make you or I liable. I have the tax code right in front of me. I have read it all. I cannot see anywhere where we are liable.
If I am wrong, then please show me my error.
PLease show me where in the tax code does it make you or I liable.
Your answer has been given you through Melton, laying out the tax code that makes an individual citizen liable for taxes on income.
Accept it or not, that is your problem, and not mine. The DOJ enforces the statute, the Courts apply the statute in accord with the intent of Congress, and you're stuck with it whenever they figure its worth getting out of your hide when not collectable in any other way.
If it is established in the courts that you have "gross income in excess of the amount requiring the filing of a return" you are a "person liable."
That's life buba, get over it. Its the only answer you are going to get and all that is necessary to wring the change out of your pockets.
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.
- "Section 1 of the Internal Revenue Code imposes a federal tax on the taxable income of every individual.
26 U.S.C. s 1."
- "Section 63 defines "taxable income" as gross income minus allowable deductions."
26 U.S.C. s 63.
- Section 61 states that "gross income means all income from whatever source derived," including compensation for services.
26 U.S.C. s 61.
- 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, ...
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."