- If there is no penalty for not paying a tax on your compensation for labor, is paying such a tax actually required?
This is the penalty statute for
failing to make a return and
pay a tax.
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7203. Willful failure to file return, supply information, or pay tax
-STATUTE-
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
- This statute does not say who is required to do the listed duties.
- "Any" person does not mean "every person"
Which person(s) does this
statute apply to?
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter D - Miscellaneous Penalty and Forfeiture Provisions
-HEAD-
Sec. 7343. Definition of term "person"
-STATUTE-
The term "person" as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
The term person as used in this statute applies only to:
- An officer of a corporation who as such officer is obligated to act;
- An employee of a corporation who as such employee is obligated to act;
- A member of a partnership who as such member is obligated to act;
- An employee of a partnership who as such employee is obligated to act.
I
will briefly demonstrate the
lack of logic used by the howling
experts
in their attempt to confuse you about the definition that proves the
penalty statutes in chapter 75 only apply to the four persons listed.
The howling experts will argue that you start with the dictionary definition and then add the listed entities to that definition. They are wrong as a matter of logic.
My dictionary defines a "person" in law as "A human being or an organization with legal rights and duties."
- Officers, employees, and members are human beings with legal rights and duties.
- Therefore such officers, employees, and members are already within the dictionary definition of "person".
- Therefore this interpretation of a statutory definition adding to the dictionary definition would cause this statute to be null, void, and without effect.
When I revisit this issue on the Includes And Including page I will annihilate this bogus argument from the professional liars experts.