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Have you actually read it, or are you just parroting what you have heard? I'm just curious...

Parroting??? The code is not a difficult read. For example, Title 26, Subtitle A, Chapter 1, Subchapter A, Part 1 would seem to most to make it quite clear that an individual person is liable for taxes. Subchapter B would seem to most to make it quite clear that income from whatever source, specifically including salaries, wages and other income is taxable. Have I read every subtitle in its entirety? No! I'm not particularly interested in trust income, enterprise zones, or Title 11 for for example.

In addition to the code, of course, there are the IRS regulations, rulings, decisions, both administrative and judicial, and a myriad of instructional information. All in all it encompasses several thousand pages, and changes are effected both by Congress and the IRS annually. No one said it was easy...just required.

And who do you parrot?

Protester Irwin Schiff finds himself in federal court in Nevada this week, fighting a possible six-month jail sentence for continuing to sell his book, The Federal Mafia.

Now that you have the Code squared away, maybe the nexst step would be to read Mr. Schiff's book. If you're curious, that is.

Eno's post #5 sums it up pretty well...

Having actually read the tax code myself (as opposed to parroting) I can say that it's not very clear just who is responsible for paying what.

And you'd think that the IRS would be happy to clarify that for folks. The fact that they don't is just a little bit interesting...

So cool yer jets, MACVAOG68. If you keep hyperventilating, we'll have to resucitate you.

You wrote.
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“Title 26, Subtitle A, Chapter 1, Subchapter A, Part 1 would seem to most to make it quite clear that an individual person is liable for taxes.”
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What is clear is how many people confuse the word “liable” with the word “imposed”. This confusion seems to exist only in Code Section 1 of the IRC, Title 26, Subtitle A, Chapter 1, Subchapter A, Part 1.

Perhaps you can answer the questions at the end. If you can please send them to the IRS as they have not been responsive much less able to provide a reasonable explanation for the differences. The '2002 Complete IRC' was referenced.

In the “2000 1040 Instructions” booklet page 56 paragraph 3 it says, “ Our legal right to ask for information is Internal Revenue Code Sections 6001, 6011… (These are two of the only three sections that instruct someone as to what should be done regarding a responsibility to taxes. There is no ambiguity as to who clearly is liable for the tax imposed.)

Sec. 6001. - "Notice or regulations 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…

Sec. 6011. - General requirement of 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.

Sec. 5703. - 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 thereon by section 5701. (Note. Liable 5703 directs to taxes imposed 5701) (Emphasis Added) (Note. Almost identical wording to 6001 and 6011)

Sec. 5005. - Persons liable for tax
(a) General
The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1). (Note. Liable 5005 directs to taxes imposed 5001) (Emphasis Added)

Sec. 4374. - Liability for tax
The tax imposed by this chapter shall be paid, on the basis of a return, by any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit the same are made, signed, issued, or sold. The United States or any agency or instrumentality thereof shall not be liable for the tax (emphasis added) (note. What documents do they mean “documents and instruments”? To find out read the AMENDMENTS. It shows in the AMENDMENTS and in the prior language that the person liable in section 4374 is directed to the tax imposed in section 4371 to also know what types of “documents and instruments” indicated in 4374. ) (shall be paid, on the basis of a return = liable)

AMENDMENTS
1976 - Pub. L. 94-455 substituted in section catchline ''Liability for tax'' for ''Payment of tax'' and in text provisions relating to payment of tax on basis of a return and to tax-exempt status of United States and its agencies and instrumentalities for provisions relating to placing of stamps on any policy, indemnity bond, or annuity contract referred to in section 4371 and to regulation by Secretary that tax be paid on basis of a return. 1965 - Pub. L. 89-44 substituted ''Payment of tax'' for ''Affixing of stamps'' in section catchline, and inserted sentence authorizing Secretary or his delegate to provide by regulation for payment on basis of a return of tax imposed by section 4371. 1958 - Pub. L. 85-859 reenacted section without change. (emphasis added)

Code section 4374 “… any person who makes, signs, issues, or sells any of the documents and instruments …” on page 8077 shall be paid, on the basis of a return for the tax imposed in 4371 on page 8075. Code section 5703 on page 8,258 makes the manufacturer of tobacco products liable for taxes imposed by section 5701. Code Section 5005 on page 8,182 makes a distiller liable for taxes imposed by section 5001on page 8178. Code section 1(a) on page 1,002 imposes on the taxable income of every married individual.

Q23) What is the Code Section that makes a married individual or individual person liable, using the word/words liable/ shall be paid, on the basis of a return, as it has been used in section 4374, 5703 and 5005, for taxable income, that directs someone to the tax imposed by Code Section 1 as demonstrated in the examples used?
Answer: Code Section_____________ Page # IRC ___________
Parallel authorities for answer: ____CFR part______

Q29) Definition Code Sections 4372, 5002 and 5702 appear to make definitions of particular terms and words. Do these definition code sections make any person liable for any tax in their respective chapters?

Answer: YES NO Circle your answer.

Q30) If the answer is YES then what is the point of having a Code Section of Liability?

Please provide an intelligible answer on separate piece of paper. Or circle N/A.

Q31) If the answer is NO then how is the definition Code Section 61 different then Code Sections 4372, 5002, and 5702? How does Code Section 61 (Gross Income Defined) makes some person “liable” for a tax, if Code Sections 4372, 5002, and 5702 only define terns and words?

Please provide an intelligible answer on separate piece of paper. Or circle N/A

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‘IRS management does what it wants, to whom it wants, when it wants, how it wants with almost complete immunity,’ retired Internal Revenue Service official Tommy Henderson told the U.S. Senate Finance Committee.”
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