•The only people required to pay income tax are those that are liable for tax
under Sections 1461
and 3403.
•The only people required to file a 1040 return are those persons, according to Section 6001 and 6011, that are liable for tax
orthe collection thereof (like Employersand “Withholding Agents”, and non-resident aliens
and foreign corporations under T.D. 2313)