Sec. 6012. Persons Required to Make Returns

Sec. 6012. Persons Required to Make Returns

Sec. 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, except that a return shall not be required of an individual -
(i) who is not married, is not a surviving spouse, is not a head of a household and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual.
(ii) who is a household and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard eduction applicable to such an individual.
(iii) who is a surviving spouse and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual.
(iv) who is entitled to make a joint return and whose gross income, when combined with the gross income of his spouse, is, for the taxable year, less than the sum of twice the exemption amount plus the basic standard deduction applicable to such a joint return, but only if such individual and his spouse, at the close of the taxable year, had the same household as their home.

Clause (iv) shall not apply if for the taxable year such spouse makes a separate return or any other taxpayer is entitled to an exemption for such spouse under section 151(c).....


26 USC 6012

And the The Paperwork Reduction Act Notice said you have to file for tax that you are LIABLE for.

And what Form (see 26 CFR 602.101 - The Form Required) is necessary to satisfy the requirements of Sec. 1. Tax Imposed, where the citizen's liability is established and imposed?

Did you notice that 1.6012-0 REQUIRES THE SAME FORM ?

That Form, would of course, satisfy the requirements of this code section, in regards to that tax liability, which does indeed apply to individuals under Sec. 1. Tax Imposed, IN A LIMITED FASHION, as documented in the LAW. Form 1040 is not actually related to the reporting of a citizen's OWN income. The Proper Legal Use of Form 1040 clearly shows how Form 1040 is supposed to used under the law !

These requirements cannot be legally expanded by internal IRS administrative policy. Only through changes in the Constitution and then, the law !

PAGE

Last Update: 03/01/07
Web Author: The Disciples of Truth
Copyright ©1997 by Agents of the LORD GOD R SAFE - ALL RIGHTS RESERVED