Where is the Law?

Most Americans probably think that there is a law somewhere that requires them to file an income tax return. If the code does contain this requirement, where can we find it? Let’s look at some court decisions on the topic.

Again, I am indebted to attorney Larry Becraft’s thorough treatment of this subject. You can find his work on this topic here.

In Commissioner v. Lane-Wells Co., 321 U.S. 219, 222, 64 S.Ct. 511, 513 (1944), the Court noted that §54 of the 1939 Internal Revenue Code, the predecessor for Internal Revenue Code §6001, related to the filing requirement.

. . . § 54 which requires one liable for such tax to . . make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe . . .

True v. United States, 354 F.2d 323, 324 (Ct.Cl. 1965)

Section 6011 (a) of the 1954 Code authorizes the Secretary of the Treasury to issue regulations to specify who shall make returns and what forms shall be used.

Steinbrecher v. Commissioner, 712 F.2d 195, 198 (5th Cir. 1983)

Section 6012(a) entitled "Persons Required to Make Returns of Income" provides that individuals meeting certain requirements shall file income tax returns

United States v. Bowers, 920 F.2d 220, 222 (4th Cir. 1990)

The statutes themselves require the payment of the tax and the filing of a return. 26 U.S.C. Sec. 6012.

United States v. Neff, 954 F.2d 698, 699 (11th Cir. 1992), held that only §6012 governed this duty. 

Congress created Neff's duty to file the Returns in 26 U.S.C. § 6012(a) . . .

But in United States v. Pilcher, 672 F.2d 875, 877 (11th Cir. 1982), none of the above sections were mentioned and it was held that §7203 required returns to be filed.

failure to file income tax returns for 1977 and 1978 in violation of 26 U.S.C.A. § 7203

The observation of the dissenting judge in Culliton v. Chase, 25 P.2d at 89-90, that this

disagreement of the courts and judges on identical problems seems to afford the highest proof that 'reasonable doubt' does exist

is especially appropriate here. As Larry Becraft points out

If American courts cannot decide such fundamental questions as what is the nature of the income tax and which section of the Internal Revenue Code requires the filing of an income tax return, then it is obvious that a serious due process problem exists within the federal income tax laws.

In 1913 during the debate on the first income tax act under the 16th Amendment, Senator Elihu Root commented about the complexity of that first law:

I guess you will have to go to jail. If that is the result of not understanding the Income Tax Law I shall meet you there. We shall have a merry, merry time, for all of our friends will be there. It will be an intellectual center, for no one understands the Income Tax Law except persons who have not sufficient intelligence to understand the questions that arise under it.—The United States Tax Court: An Historical Analysis, page 12, by Harold Dubroff. Published by CCH.