NOTE: Our response to your tax law question appears below. If you have a follow-up question or another general tax law question, please return to our web site at: (http://www.irs.gov/help/page/0,,id=13162,00.html) to submit it.  Please do not use your "reply" button to respond to this message.  More helpful information is provided at the end of this message.
 
     
Your Question Was:
Where is MY tax liability in the law?  Gene Chapman  http:  genechapman.blogspot.com

     
The Answer To Your Question Is:
Thank you for your e-mail inquiry.  

The United States income tax system is one of voluntary compliance in that  the government relies primarily upon the disclosure by the taxpayer of the relevant facts  (Helvering v Mitchell 303 us 391, 399).  The obligation to pay the correct amount of tax, however, is mandatory as enacted by congress in the various public laws comprising the Internal Revenue Code.  The courts have uniformly upheld this concept.  For example, in Schiff v United States, 919 f.2nd 830, 834, the Second Circuit Court of Appeals stated that  The payment of income taxes is not optional and the average citizen knows that the payment of income taxes is legally required.

The Internal Revenue Code, as enacted by Congress, authorizes the Commissioner of Internal Revenue to promulgate regulations to implement and clarify congressional intent when appropriate and/or necessary.  The underlying authority, however, is the Internal Revenue Code, and the code remains in effect whether or not specific regulations have been issued.

Taxpayers have taken a number of positions to the effect that the income tax laws do not apply because wages are not income, the 16th amendment was not ratified, they were citizens of a sovereign state and not a citizen of the United States, the Internal Revenue Code does not require the payment of taxes by an individual, and several other equally unsupportable legal positions.  The courts have uniformly held these types of arguments to be frivolous and not supported by law, regulation, or judicial opinion.  

The purpose of this Web site is to help taxpayers meet their obligation to voluntarily prepare and file a correct tax return.  To that end, we will make every effort to respond to valid tax law questions.  However, we will not respond to any inquiry relying on a frivolous position or an argument not supported by law beyond this notification.

IRS forms and publications may be accessed on our web site at the following address: http://www.irs.gov/forms_pubs/index.html or ordered through our toll-free forms line at:
800-829-3676
which is available 24 hours a day, 7 days a week, with 7-10 days delivery time.

Other useful toll-free numbers include:
800-829-1040 IRS Tax Help Line for Individuals
(NEW) 800-829-4933 Business and Specialty Tax Help Line
(NEW) 800-829-1954 Refund Hotline

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EMPLOYEE ID: 75-10393      Mr. engels    Tel.:(800)829-1040    msg#: 1427074