2005 Form 1040 instructions: Disclosure, Privacy Act, and Paperwork Reduction Act Notice: page 78:
| Our legal right to ask for
information is Internal Revenue Code sections 6001, 6011, and 6012(a),
and their regulations. They say that you must file a return or
statement with us for any tax you are
liable
for. Your response is mandatory under these sections. |
If you are NOT liable for any tax, does this instruction require you to file a Form 1040?
| li·a·ble adj. 1. Legally obligated; responsible:
liable for military service. See Synonyms at responsible. American Heritage Electronic Dictionary |
If you are NOT legally obligated for any tax, does this instruction require you to file a Form 1040?
| Internal Revenue Code 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. Every person required to make a return or statement shall include therein the information required by such forms or regulations. |
Every word is to be given meaning.
| U. S. v. Lexington
Mill & Elevator Co., 232 U.S. 399 (1914) 'We are not at liberty,' said Mr. Justice Strong, 'to construe any statute so as to deny effect to any part of its language. It is a cardinal rule of statutory construction that significance and effect shall, if possible, be accorded to every word. As early as in Bacon's Abridgment, 2, it was said that 'a statute ought, upon the whole, to be so construed that, if it can be prevented, no clause, sentence, or word, shall be superfluous, void, or insignificant.' This rule has been repeated innumerable times.' |
IRC section 6011(a) creates no duty unless one is "made liable". The only place in Subtitle A dealing with "income" taxes where a person is "made liable" is in section 1461 dealing with aliens and foreign corporations.
| TITLE 26 - INTERNAL
REVENUE CODE Subtitle A - Income Taxes CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subchapter B - Application of Withholding Provisions Sec. 1461. Liability for withheld tax Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax... |
Are you "made liable" by this section?
Notwithstanding the narrowing of focus by the inclusion of the word "made" preceding the word "liable", These duties can NOT be imposed if one is NOT liable. The authority to make regulations in regard to IRC section 6011 is predicated upon one having a liability. No liability, no need to examine the regulations under this particular IRC section.
| Internal Revenue Code (g) Income, estate, and gift taxes For requirement that returns of income, estate, and gift taxes be made whether or not there is tax liability, see subparts B and C. |
Subpart B is section 6012 which is examined on the next page.