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", These
duties can NOT
be
imposed if one is NOT
actually liable
for a tax to begin with.
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 IRC section 6011.
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.
|