Chapter 3

Internal Revenue Service

The Internal Revenue Service (IRS) is a division of the Treasury Department. On July 1, 1862, Congress passed a law (12 Stat. 432; 26 U.S.C. 7802) establishing it as the Bureau of Internal Revenue. In 1953 following a reorganization of its function, its name became the Internal Revenue Service. The new name was chosen to stress the service aspect of the work it does. The IRS is responsible for administering and enforcing the Internal Revenue laws and related statutes, except those relating to alcohol, tobacco, firearms, and explosives.

1. We do not have anything called a "zero return", certain business entities can file a return with zeros if it had no activity during the tax year. 2. It allows withholding for unemployment benefits and certain other government payments. 3. No, however because the Internal Revenue codes supercede Federal, State and local laws, there is a separate court system set up with the Supreme court being the authority over the interpetation of the Internal Revenue Codes. 4. Requirements to File and Pay Taxes s Consitutionality and legality of the federal income tax x 1. Is the Internal Revenue Code law? ? Yes. The Internal Revenue Code of 1954 is public law 591 passed by Congress on August 16, 1954 and amended by subsequent public laws. It is a part of the United States Statutes at Large. The Tax Reform Act of 1986 (P.L. 99-514), enacted on October 22, 1986, amended the Revenue Code of 1954. Although the basic structure of the 1954 Code remained in tact, the scope and maginitude of the Act was so great that Congress redesignated the 1954 Code as the Internal Revenue Code of 1986. 2. Are United States citizens required to obey the Internal Revenue Code and its regulations? Yes. Since the "code" is a part of the United States statutues at Large and a public law it is a requirement of all the public of the US. 3. Is income tax law consitutional? ? Yes. Article 1, Clause 8 of the US Constitution gives Congress "the power to lay and collect taxes". Congress acted on this power when it followed the ratification of the 16th Amendment with the creation of an "internal revenue" in October of that year via the Act of 1913. This Act was tested in court for contitutionality as early as 1916 and has held true. It is the foundation of "the code" as we know it. Your Question Was: Question 1. What is a zero return ? Is it legal? Question 2. What is a W4 V form? How is it used? Question 3. What is the statutory limit on the IRS assessing individuals and businesses? Question 4. Do you know if their exists any exculpatory information which has gotten people out of paying income taxes in a court room? If you know of those exculpatory references, would you please refer me to those references? Thank you. NOTE: IF YOU HAVE A FOLLOW-UP QUESTION TO THIS RESPONSE, DO NOT reply here. Go to the IRS website and leave your question. (http://www.irs.ustreas.gov/prod/help/newmail/user.html) To access IRS information on-demand, 24 hours a day, point your browser to our web site at http://www.irs.ustreas.gov/. Even the most novice internet user will find our homepage easy to navigate. Here's a tip: use the "search" button at the bottom of the web page. It could help you find your answer immediately. Finally, because we're interested in your opinion and providing the best possible service, please take a moment to answer our very short survey at: http://www.irs.ustreas.gov/help/newmail/email-survey.html

See the section "wages as income" for more information. FEDERAL INCOME TAX Requirements to File and Pay Taxes Consitutionality and legality of the federal income tax 1. Is the Internal Revenue Code law? Yes. The Internal Revenue Code of 1954 is public law 591 passed by Congress on August 16, 1954 and amended by subsequent public laws. It is a part of the United States Statutes at Large. The Tax Reform Act of 1986 (P.L. 99-514), enacted on October 22, 1986, amended the Revenue Code of 1954. Although the basic structure of the 1954 Code remained in tact, the scope and maginitude of the Act was so great that Congress redesignated the 1954 Code as the Internal Revenue Code of 1986. 2. Are United States citizens required to obey the Internal Revenue Code and its regulations? Yes. Since the "code" is a part of the United States statutues at Large and a public law it is a requirement of all the public of the US. 3. Is income tax law consitutional? Yes. Article 1, Clause 8 of t he US Constitution gives Congress "the power to lay and collect taxes". Congress acted on this power when it followed the ratification of the 16th Amendment with the creation of an "internal revenue" in October of that year via the Act of 1913. This Act was tested in court for contitutionality as early as 1916 and has held true. It is the foundation of "the code" as we know it. 4. What is meant by "voluntary compliance"? We say that our system is a "voluntary compliance" system becuase as citizens we voluntarily comply iwth the laws of the land. This means that we know the law and choose to obey it voluntarily without force. Becuase of the size of the poplulation vs. the size of any government agency it is difficult to oversee all, and because of "volunatary compliance" our system works. However, there are penalties for failure to obey the law. 5. Are we required to file income tax returns and pay tax, or is it voluntary? Yes. Sections 6011 and 6012 of the IRC require the filing o

You may wish to view the following documents: http://www.irs.ustreas.gov The IRS's new homepage on the World Wide Web went on-line in January. To access IRS information available on-demand, 24 hours a day, point your browser to our web site at http://www.irs.ustreas.gov. Even the most novice internet user will find our homepage easy to navigate. Written in a simple, user-friendly format, the web site offers a variety of information and services for both individual and business taxpayers. The IRS has adopted the practice of responding to the facts and circumstances presented in e-mail questions without addressing individual situations. We are concerned about the confidentiality of your personal tax information and believe this is the best practice for now. We hope that advances in internet communications security will enable us to respond to questions more directly in the future.