Are You One Required To File IRS 1040 Forms?
Over the years, I have watched several individuals being prosecuted in federal court for failure to file
tax returns.These individuals find themselves prosecuted because they have no idea what defenses are available to them.
What usually takes place is that the
United StatesAttorney will introduce an employee of the Internal RevenueService as a "expert witness"on the witness stand and proceed to show that the defendant had taxable income. The proof offered to the court through witnesses is that the defendant has on file with the IRS his/her W-2 Forms.Usually the line of questioning for the witnesses will continue for the purpose of showing the jury that the defendant relied upon personal beliefs and opinions that had no foundation in tax law.
When it comes time to present the case for the defendant, you should recall the
IRS "expert witness"to the witness stand and re-affirm that IRS W-2 Formshave been filed. You will also need to question the witness as to how a tax lawis brought into effect by regulations so that you can introduce the Federal Register into evidence.
The laws of the
United Statescannot be implemented until the executive departmentadopts regulations that interpret the law and for a regulation to be adopted, it must be published in the Federal Register.In regard to the tax laws,the Forms to be used to collect the taxes were published in the Federal Registeron September 11, 1946:
page 177A-39,we find that the IRS Form W-2is located under section 601.2(g).Here we find that the W-2 Formmay be used as an optional income taxreturn by employees in lieu of IRS Form 1040:
Continuing on to
page 177A-41,we find the IRS Form 1040which states that it is the Form to be used as an individual income taxreturn. This Form is to be used "unless Form W-2is filed:"
You will find these sections of the
Federal Registercodified at 26 USC 6011wherein the code states:
6011(a) General requirement of return, statement, or list.
(a) General rule. When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or for the collection thereof, shall make a return
or statementaccording to the forms and regulations prescribed by the Secretary. Every person required to make a return or statementshall include therein the information required by such forms or regulations.
The term "statement" as used in
26 USC 6011(a)means the IRS W-2 Statement Form.
Title 26 USC 6011(a) was last updated in the year of 2010 (124 STAT. 113).
You will need to locate the full text of the
Federal Registerso that you can introduce it into the court as evidence.You may locate the Federal Registerin a depository libraryof your state (usually atthe state capital)or at your law library.
44 U.S.C. § 1507 : US Code - Section 1507: Filing document as constructive notice; publication in Federal Register as presumption of validity; judicial notice; citation
A document required by section 1505(a) of this title to be published in the Federal Register is not valid as against a person who has not had actual knowledge of it until the duplicate originals or certified copies of the document have been filed with the Office of the Federal Register and a copy made available for public inspection as provided by section 1503 of this title. Unless otherwise specifically provided by statute, filing of a document, required or authorized to be published by section 1505 of this title, except in cases where notice by publication is insufficient in law, is sufficient to give notice of the contents of the document to a person subject to or affected by it. The publication in the Federal Register of a document creates a rebuttable presumption -(1) that it was duly issued, prescribed, or promulgated;
(2) that it was filed with the Office of the Federal Register and made available for public inspection at the day and hour stated in the printed notation;
(3) that the copy contained in the Federal Register is a true copy of the original; and
(4) that all requirements of this chapter and the regulations prescribed under it relative to the document have been complied with. The contents of the Federal Register shall be judicially noticed and without prejudice to any other mode of citation, may be cited by volume and page number.