http://penaltyprotester.com/

[freejeff]

Originally Posted by nestor

I feel the PRA/OMB issue is the key. All these other questions about who is liable for the tax and what taxable income is, are moot points because the minute you sign that 1040 or step in the court, you've given IRS jurisdiction over you. But title 26 is very specific in that it says a "return" is mandatory, in that jurisdiction. Now, if IRS is charged with creating this "return" and for us to fill out, then we need to know if it complies with the PRA/OMB. Absence valid proof that these forms are actually valid, our next recourse should be to query IRS and ask them if 1040 is not a valid form to create a "return" then what is?

I thought a return is mandatory only if you owed taxes. :-)

[ThomPaine]

Originally Posted by freejeff

I thought a return is mandatory only if you owed taxes. :-)

It is, think about the verbiage, a return of income. Firstly it states that some third party has something and you dont, secondly, if it is being returned to you, it was yours at some point in the past and thirdly, it is income. Whose definition of income? Well, that depends on who you talk to. I have never seen anything in USC26 that says anyone is required to file a tax return, specifically a 1040, so if anyone has that please point it out. The IRS does NOT have the authority to create an SFR unless you give them permission to do so. Again, like so many other things found on this board, the SFR is very limited in its scope and only applies to certain 'persons'.

Moreover, the IRS is not required to tell you anything, answer your questions or help you with your forms or anything else. THere is no law or regulation requiring them to do so. IF you ask them for help and they tell you something incorrect and you do it anyway, you are still liable for it. The PRA issue has been beaten to death and I personally would not use it as a strategy, for several reasons. THe IRS will be ready to pounce, as they have it on their radar as a TPA (tax protestor argument) You, however, have no reason to protest anything. Either you owe and tax and fill out certain forms (to get a refund or pay a bill) or you dont owe a tax and you dont have to do anything. If you do owe a tax, then you can question the IRS what form you should use to 'file' your taxes at the end of the year. They will probably tell you 1040, even though that is not the correct form. The IRS doesnt have jurisdiction over you or your income unless you give it to them. Same goes for the civil US tax court in DC.

[David Merrill]

Originally Posted by freejeff

I thought a return is mandatory only if you owed taxes. :-)

You only made income if you were paid in FRNs.

http://friends-n-family-research.inf...ublicMoney.wmv

And then there is an amount of FRNs you were paid minimum that requires a Return of Income.

[Shoonra]

Another demontration that the OMB number argument (44 USC 3512) doesn't work:

Charles Raymond Wheeler v. C.I.R. (10th Cir Apriil 10, 2008) 521 F3d 1289:

http://caselaw.lp.findlaw.com/data2/...th/079005p.pdf