No Rule for Failure to File a Return According to 44 USC, every regulation or rule must be published in the Federal Register and must be approved by the Secretary of the Treasury. If there is no regulation, there is no implementation of the law. There can be found: no regulation governing “failure to file a return”; no regulation governing “failure to file,” and no computer code for “failure to file.” Oddly enough, there is a requirement stating where to file an income tax return, and 26 C.F.R., Section 1.6091-3 states that “Income tax returns are required to be filed with the Director of International Operations.” Note the word “International.” Who is this Director? No one in the IRS or BATF has any authority to do what they have been doing all these years. The 1986 Delegation Order #115 states that only the IRS and BATF can conduct audits, but only audits of themselves for $750 or less. Any audit above that amount must be done by the Controller General. No IRS or BATF agent or representative can provide any law, rule or regulation that gives them authority to audit anyone but themselves. Per 26 CFR, Section 1.6001-1(d), no one is required to keep records or file returns unless specifically notified by the district director by notice served to make such returns, render such statements or keep such specific records as will enable the district director to determine whether or not such person is liable for tax under Subtitle A of the Code. Furthermore, this rule also applies to State individual income taxes, where “State” solely refers to the District of Columbia, US Virgin Islands, Guam, Northern Mariana Islands, Puerto Rico, territories and insular possessions.
Posted on: Sun, 09 Feb 2014 05:22:57 +0000
Trending Topics
Recently Viewed Topics
© 2015