GoldandSilverEagles wrote:Talk about complicating a very simple issue. The truth of the matter is really very cut and dry, 'black and white', very simple, though legal minded people have a tendency to complicate matters.
Now I have Aspergers Syndrome so my English, spelling, and grammar isn't always the best.
Personally I am for the "flat tax" as long as the tax is zero. To all of you federal tax law guru's I post to you the same request I've repeatedly posed to the irs: I'm more than happy to pay the income tax, but first please send me the Federal law, along with the implementing regulation that makes me liable for it.
I asked the irs that question for many many years and they refused to send me an answer.
And, of course, you are too stupid and helpless to look it up for yourself, right?
LAW:
26 USC § 1. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2 (a)),
a tax determined in accordance with the following table:
(table snipped)
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2 (b)) a tax determined in accordance with the following table:
(table snipped)
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2 (a) or the head of a household as defined in section 2 (b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table:
(table snipped)
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse under section 6013, a tax determined in accordance with the following table:
(table snipped)
REGULATION:
Code: Select all
[Title 26, Volume 1]
Sec. 1.1-1 Income tax on individuals.
(a) General rule. (1) Section 1 of the Code imposes an income tax on
the income of every individual who is a citizen or resident of the
United States and, to the extent provided by section 871(b) or 877(b),
on the income of a nonresident alien individual. For optional tax in the
case of taxpayers with adjusted gross income of less than $10,000 (less
than $5,000 for taxable years beginning before January 1, 1970) see
section 3. The tax imposed is upon taxable income (determined by
subtracting the allowable deductions from gross income). The tax is
determined in accordance with the table contained in section 1.
etc.
****
LAW:
26 USC 6012. Persons required to make returns of income
(a) General rule
Returns with respect to income taxes under subtitle A shall be made by the following:
(1)
(A) Every individual having for the taxable year gross income which equals or exceeds the exemption amount,..."
etc.
REGULATION:
[Code of Federal Regulations]
[Title 26, Volume 13]
Sec. 1.6012-1 Individuals required to make returns of income.
(a) Individual citizen or resident--(1) In general. Except as
provided in subparagraph (2) of this paragraph, an income tax return
must be filed by every individual for each taxable year beginning before
January 1, 1973, during which he receives $600 or more of gross income,
and for each taxable year beginning after December 31, 1972, during
which he receives $750 or more of gross income, if such individual is:
(i) A citizen of the United States, whether residing at home or
abroad,
(ii) A resident of the United States even though not a citizen
thereof, or
(iii) An alien bona fide resident of Puerto Rico during the entire
taxable year.
etc.
****
LAW:
26 USC § 6151. Time and place for paying tax shown on returns
(a) General rule
Except as otherwise provided in this subchapter, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return)."
REGULATION:
[Code of Federal Regulations]
[Title 26, Volume 13]
Sec. 1.6151-1 Time and place for paying tax shown on returns.
(a) In general. Except as provided in section 6152 and paragraph (b)
of this section, the tax shown on any income tax return shall, without
assessment or notice and demand, be paid to the internal revenue officer
with whom the return is filed at the time fixed for filing the return
(determined without regard to any extension of time for filing the
return). For provisions relating to the time for filing income tax
returns, see section 6072 and Sec. Sec. 1.6072-1 to 1.6072-4,
inclusive. For provisions relating to the place for filing income tax
returns, see section 6091 and Sec. Sec. 1.6091-1 to 1.6091-4,
inclusive.
etc.
***
Now there are the laws and regulations that impose the income tax, require the tax to be paid, and require the returns to be made. Let the weaseling begin.