What Law States We Must File And Income Tax Return On Wages And Pay Income Tax?
Also, which Supreme Court decision upholds the "law" that we are required to file a return with the IRS and pay taxes as Constitutional?
- NGC6205Lv 79 years agoFavorite Answer
The law is contained within Title 26 of the U.S. Code. It is law and the courts will uphold it. To see the actual laws concerning income taxes passed by Congress, you have to read the U.S. Statutes at Large. For the most part, those are not available online. However, you can read them at many Federal Depository Libraries (look it up). The current tax laws are based upon the Tax Reform Act of 1986 which has been amended several times through the years since. You can view that law in Volume 100, starting on page 2085 in the U.S. Statutes at Large.
In Title 26 of the U.S. Code, Sections 1, 61, and 63 impose the tax, Section 6012 requires you to file a tax return if you have income of more than the exemption amount, and Section 6151 requires you to pay the tax at the time and place fixed for the filing of your return.
As for Supreme Court decisions, there are plenty of them, though I am sure that you will claim that the decisions don't actually say what they do say. IOW, tax protesters, like yourself, will try to find any reason why they shouldn't have to pay taxes. Even if those reasons are not based on any thing close to reality.
“There is no doubt that the statute could tax salaries to those who earned them....”
Lucas v. Earl, 281 U.S. 111, 114 (1930).
“[The tax code] is broad enough to include in taxable income any economic or financial benefit conferred on the employee as compensation, whatever the form or mode by which it is effected.”
C.I.R. v. Smith, 324 U.S. 177 (1945).
“Wages usually are income ....”
Central Illinois Public Serv. Co. v. United States, 435 U.S. 21, 25 (1978).
“[T]he premise that personal injury awards cannot involve gain is obviously false, since they often are intended in significant part to compensate for the loss of gain, e. g., lost wages. (Citation omitted.) Since the gain would have been income, surely at least that part of a personal injury award that replaces it must also be income.”
Lukhard v. Reed, 481 U.S. 368, 375 (1987), (plurality opinion of Justice Scalia, joined by Rehnquist, White, and Stevens, Blackmun concurring in the result; footnote omitted).
“The definition of gross income under the Internal Revenue Code sweeps broadly. Section 61(a), 26 U.S.C. 61(a), provides that ‘gross income means all income from whatever source derived,’ subject only to the exclusions specifically enumerated elsewhere in the Code. As this Court has recognized, Congress intended, through 61(a) and its statutory precursors, to exert ‘the full measure of its taxing power,’ [citation omitted] and to bring within the definition of income any ‘accessio[n] to wealth.’ [citation omitted] There is no dispute that the settlement awards in this case [for ‘back wages’ to compensate for sex discrimination] would constitute gross income within the reach of 61(a).”
United States v. Burke, 504 U.S. 229, 233 (1992). Later in the same opinion, the Supreme Court referred to the compensation received by the taxpayers as “the wages properly due them - wages that, if paid in the ordinary course, would have been fully taxable.” 504 U.S. at 241.
- Anonymous4 years ago
1) The 16th amendment was ratified. If you say it isn't because of capitalization and spelling errors of the versions returned by the states, then you shouldn't believe the 13th amendment is ratified either. I don't see any statements from you questioning the legality of ending slavery after the Civil War. Anyway, whether it was properly ratified or not, it is now a part of the Constitution and the only way to remove it is by another amendment which would have to be ratified by the states. Until that happens, the 16th amendment exists and no court can question it. 2) I'll assume you mean the money you receive because of your labor. USC 26 § 1 says there is "hereby imposed on the taxable income of—" Taxable income is defined in §61, §62, and §63. §61 defines gross income. That section states, "Except as otherwise provided in this subtitle, gross income means all income from whatever source derived..." That simple statement right there indicates income from wages. If you don't believe that then § 3402 states, "every employer making payment of wages shall deduct and withhold upon such wages a tax determined in accordance with tables or computational procedures prescribed by the Secretary." Finally, every court that has EVER considered the issue has determined that wages are income. I'm not going to quote them because you'll just claim it is all a government conspiracy which does nothing but prove that you are delusional. 3) You obviously don't know how to read documents. On page 22, there is a LARGE title "INCOME". Under that is a small title "Foreign-source income" which only applies to the next four paragraphs. The main INCOME title is similar to a chapter title, and the smaller bold titles are section titles under the INCOME chapter. Your whole argument concerning this document is specious. If your spouse worked last year or she is still working this year, she had an income. 4) No, your religion does not shield you from the income tax laws or any other law in our society. If your religion involved human sacrifice, do you think they wouldn't charge you with murder? 5) Enforcement of the law is not extortion. It is part of the necessary functioning of society. If you disagree with taxes, you have a choice, you can lower your income until you and your family are earning below the standard deduction, or you can pay your taxes, but vote for politician that you think will lower taxes. 6) How do you know extortion is illegal? Can you show me the law that says it is illegal? Can you name it without looking it up? I bet you can't. Neither can most people, but people know it is illegal because you couldn't be charged in court with extortion unless there was a law. It is the same with tax evasion or failure to file charges, if there wasn't a law, you couldn't be charged in criminal court. BTW, an acquittal of failure to file charges doesn't prove there isn't a law anymore than O.J. Simpson's acquittal proves there isn't a law against murdering your ex-wife. 7) One last thing, you ARE an idiot.
- Mr. Ed NarrensLv 59 years ago
They SAY that the Tax Code is the law.
I cannot tell you a) where in the Tax Code this is stated, or b) if the Tax Code is actually a law, or c) if that law is constitutional.
People who say "the 16th amendment" don't really understand the details. The 16th amendment is NOT a law requiring you to pay the income tax, it's an amendment addressing the apportionment of taxation as it applies to federal corporations.
There are many questions surrounding the legality of the Federal Income tax. Those who dare to question it are viciously attacked and discredited. So that leads me to believe the IRS has something to hide.
There is no Supreme Court case upholding the federal income tax as constitutional, that I know of. I am only aware of the one that says otherwise (Brushaber v. Union Pacific Railroad, 1916).
- coldfuseLv 79 years ago
The 16th Amendment to the US Constitution:
"The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration."
And in the Code of Federal Regulations:
26 C.F.R. § 1.6012-1 Individuals required to make returns of income.
From the IRS Site, here are frivolous tax arguments, including Supreme Court case law:
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- 9 years ago
The 16th amendment. The argument is that it never was ratified legally with the required members of congress. Whether or not this is true, doesn't matter, because they aren't going to just be some push overs and say. Oh, you're right, it was never fully ratified. They'll just pass another bill in 24 hours and you'll bend over and take it like a man.
- WhiskeyLv 79 years ago
The IRS has not been able to show the law that requires anyone to file a 1040.
Is not a .gov site try again. Show us the Law on the government websiteSource(s): Whiskey
- Anonymous9 years ago
I don't care what law states that we must file.
What I make is none of the IRS's(or anyone's) business, nor is it THEIR property.
When has a tax man ever showed up for work to actually EARN what he takes?
- 9 years ago
Don't pay your taxes and the IRS can explain to you the finer points of the law.
- Anonymous9 years ago
Many prisons currently have groups of people who would love to tell you of their experiences.