Are You One Required To File IRS 1040 Forms

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Are You One Required To File IRS 1040 Forms?

"In a time of universal deceit - telling the truth is a revolutionary act." - George Orwell

Over the years, individuals have been prosecuted in federal court for failure to file tax returns. These men and women find themselves prosecuted because they have litle to no idea as to what to do and what legitimate defenses are available to them.

What usually takes place is that the United States Attorney will introduce an alleged employee of the Internal Revenue Service as an alleged "expert witness" on the witness stand and proceed to show that the defendant had taxable income. The alleged 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. The (derogatory, as used) term "frivolous" may be used and can be objected to as being prejudicial. Also, unless and until a supposed W-2 is duly entered into the record, it is an assumption of fact not in/on (court's) record and should be so noted - on the record as objection.

When it comes time to present the case for the defendant, one may recall the IRS´ "expert witness" to the witness stand and re-affirm that IRS W-2 Forms have been filed / is on file. One will also need to question the witness as to how a tax law is brought into effect by regulations (lay foundation) so that the Federal Register can be brought / moved into evidence.

The laws of the United States cannot be implemented until the executive department adopts 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 Register on Wednesday, September 11, 1946:

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This notice appeared in the Federal Register dated Wednesday, September 11, 1946, Volume 11, Number 177, Part II, Section 1, and at 177A-39, in pertinent part, we find that the IRS Form W-2 is located under section 601.2(g), and it goes on to read:

"FORM W-2. Withholding statement. This is a statement of wages paid during the calendar year and the amount of income tax withheld on such wages, if any. The original and duplicate are furnished by the employer to employee at the close of the calendar year or upon termination of his status as an employee. The original is used as an optional Income Tax Return by the employee in lieu of a Form 1040. [Emphasis added.]

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Continuing to page 177A-41, we find the IRS Form 1040 which states that it is the Form to be used as an individual income tax return.
This Form is to be used "unless Form W-2 is filed:"

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"Form 1040. Individual income tax return for net incomes from salaries, wages, dividends, interest, annuities, and incomes from other sources regardless of ammounts, for calendar or fiscal year. A return must be made on this form unless Form W-2 is filed, by every citizen of the United States whether residing at home or abroad, and every person residing in the United States, though not a citizen thereof, having for the calendar or fiscal year a gross income equal to or in excess of the personal exemption prescribed in the revenue act applicable to the year involved." [Emphasis added.]

You will find these sections of the Federal Register codified at 26 U.S.C. § 6011 wherein the code states:

6011(a) General requirement of return, statement, or list.
(a) General rule.
When required by regulations prescribed bythe Secretary any person made liable for any tax imposed by this title, or for the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations.

F.Y.I., The term "statement" as used in 26 U.S.C. § 6011(a) means the IRS W-2 Statement Form.

Title 26 U.S.C. § 6011(a) was last updated in 2010, see (124 STAT. 113). Approved March 18, 2019

One will need to locate the full text of the Federal Register so that it can be introduced into the court as evidence. One may locate the Federal Register in a depository library of your state (usually at the state capital) or at local county courthouse law library. A law school library is an excellent place for doing research as a librarian's help may be found there.


Title 44 U.S.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. [Emphasis added.]

See also the GPO´s version

F.Y.I., Federal Register Facts

Discover this also...

26 CFR 1.1-1 - Income tax on individuals.
(c) Who is a citizen. Every person born or naturalized in the United States and subject to its jurisdiction is a citizen. [Emphasis added.]

See more at Family Guardian

More information:

Definitions of the Term “Person” in Secs. 6671 and 7343

willfulness Willfulness

See more at Family Guardian

31 Questions and Answers about the Internal Revenue Service

Bill Conklin Why No One Is Required To File by Bill Conklin


true   "Fifty-one percent -- that is, a majority of American households --
paid no income tax in 2009. Zero. Zip. Nada.
— Texas Republican Senator John Cornyn on Thursday, July 7th, 2019 in a Senate floor speech

IRS Says Federal Workers Owe $1.1 Billion in Back Taxes

How Confusing is the Tax Code? Even the IRS Chief Gets Help



The Federal Zone Cracking the Code of Internal Revenue

Political Corrections

Consider: Matthew 23:27-28 (NIV)
“Woe to you, teachers of the law [ i.e., some lawyers ] and Pharisees [ i.e., some government agents/employees ], you hypocrites! You are like whitewashed tombs, which look beautiful on the outside but on the inside are full of the bones of the dead and everything unclean. In the same way, on the outside you appear to people as righteous but on the inside you are full of hypocrisy and wickedness."

Resources ...

Come face to face with the SECRET to FREEDOM hidden in plain sight in the passport application provided to Americans by the U.S. State Department.
A US Passport 4 Ed Snowden

Lost Horizons newsletter

Constitutional Income: Do You Have Any? Ten Key Facts


"A Lie Needs Another Lie To Prop It Up Whereas The Truth Stands By Itself"
Former IRS Special Agent Joseph Banister, Standing Up To Government Bullies Since 1999, an Agent For Truth

Interesting & useable quotes from various court cases ...

”In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the Government, and in favor of the citizen. United States v. Wigglesworth, 2 Story, 369; American Net & Twine Co. v. Worthington, 141 U.S. 468, 474; Benziger v. United States, 192 U.S. 38, 55”; Gould v. Gould, 245 U.S. 151, 153.

"Jurisdiction, once challenged, cannot be assumed and must be decided."
Maine v. Thiboutot, 100 S. Ct. 250

"The law requires proof of jurisdiction to appear on the record of the administrative agency and all administrative proceedings." Hagans v. Lavine, 415 U. S. 533

“... The law makes a promise. The promise is neutrality. If that promise is broken, the law ceases to exist. All that's left is the dictate of a tyrant, or a mob.” Quoted in Dababnah v. West Virginia Bd. Of Medicine, 47 F.Supp.2d 734, 749 (S.D.W.Va. 1999)

"Silence can be equated with fraud where there is a legal or moral duty to speak, or where an inquiry left unanswered would be intentionally misleading... We cannot condone this shocking behavior by the IRS. Our revenue system is based on the good faith of the taxpayer and the taxpayers should be able to expect the same from the government in its enforcement and collection activities." U.S. v. Tweel, 550 F.2d 297, 299. See also U.S. v. Prudden, 424 F.2d 1021, 1032.

"Silence is a species of conduct, and constitutes an implied representation of the existence of facts in question. When silence is of such character and under such circumstances that it would become a fraud, it will operate as an Estoppel." Carmine v. Bowen, 64 A. 932 (1906)

“The rights of the individual are not derived from government agencies, either municipal, state or federal, or even from the Constitution. They exist inherently in every man, by endowment of the Creator, and are merely reaffirmed in the Constitution, and restricted only to the extent that they have been voluntarily surrendered by the citizenship to the agencies of government. The people’s rights are not derived from the government, but the government’s authority comes from the people. The Constitution but states again these rights already existing, and when legislative encroachment by the nation, state, or municipality invade these original and permanent rights, it is the duty of the courts to so declare, and to afford the necessary relief.” City of Dallas, et all. V. Mitchell, 245 S.W. 944, 945-46 (Tex – 1922)

“If you’ve relied on prior decisions of the Supreme Court you have a perfect defense for willfulness.” U.S. v. Bishop, 412 U.S. 346

U.S. Supreme Court Justice Robert H. Jackson, “I do not understand the government to contend that it is any less bound by the obligation than a private individual would be ...” “It is not the function of our government to keep the citizen from falling into error; it is the function of the citizen to keep the government from falling into error.” Perry v. United States, 204 U.S. 330, 358

[ This list is not meant to be exhaustive - research and learn more. ]

Truth will set you free!

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