Prove there is a law stating u most file income tax?

here is the answer---------What kind of penalties and interest will I be charged for paying and filing my taxes late?

Interest, compounded daily, is charged on any unpaid tax from the due date of the return until the date of payment. The interest rate is the federal short-term rate plus 3 percent. That rate is determined every three months.

For current interest rates, go to News Releases and Fact Sheets and find the most recent Internal Revenue release entitled Quarterly Interest Rates.

In addition, if you filed on time but didn't pay on time, you'll generally have to pay a late payment penalty of one-half of one percent of the tax (0.5%) owed for each month, or part of a month, that the tax remains unpaid after the due date, not exceeding 25 percent. However, you will not have to pay the penalty if you can show reasonable cause for the failure. The one-half of one percent rate increases to one percent if the tax remains unpaid after several bills have been sent to you and the IRS issues a notice of intent to levy.

Beginning January 1, 2000, if you filed a timely return and are paying your tax pursuant to an installment agreement, the penalty is one-quarter of one percent for each month, or part of a month, that the installment agreement is in effect.

If you did not file on time and owe tax, you may owe an additional penalty for failure to file unless you can show reasonable cause. The combined penalty is 5 percent (4.5% late filing, 0.5% late payment) for each month, or part of a month, that your return was late, up to 25%. The late filing penalty applies to the net amount due, which is the tax shown on your return and any additional tax found to be due, as reduced by any credits for withholding and estimated tax and any timely payments made with the return. After five months, if you still have not paid, the 0.5% failure-to-pay penalty continues to run, up to 25%, until the tax is paid. Thus, the total penalty for failure to file and pay can be 47.5% (22.5% late filing, 25% late payment) of the tax owed. Also, if your return was over 60 days late, the minimum failure-to-file penalty is the smaller of $100 or 100% of the tax required to be shown on the return.

Also, refer to Tax Topic 653, IRS Notices and Bills and Penalty and Interest Charges.

References:

* Tax Topic 653, IRS notices and bills and penalty and interest charges

Current income taxes are imposed under these constitutional provisions and various sections of Subtitle A of the Internal Revenue Code of 1986, as amended, including 26 U.S.C. Â§ 1 (imposing income tax on the taxable income of individuals, estates and trusts) and 26 U.S.C. Â§ 11 (imposing income tax on the taxable income of corporations).

Some assert that they are not required to file federal tax returns because the filing of a tax return is voluntary. Proponents point to the fact that the IRS itself tells taxpayers in the Form 1040 instruction book that the tax system is voluntary. Additionally, the Supreme Court's opinion in Flora v. United States, 362 U.S. 145, 176 (1960), is often quoted for the proposition that "our system of taxation is based upon voluntary assessment and payment, not upon distraint."

The Law: The word "voluntary," as used in Flora and in IRS publications, refers to our system of allowing taxpayers to determine the correct amount of tax and complete the appropriate returns, rather than have the government determine tax for them. The requirement to file an income tax return is not voluntary and is clearly set forth in Internal Revenue Code Â§Â§ 6011(a) , 6012(a) , et seq., and 6072(a). See also Treas. Reg. Â§ 1.6011-1(a).

Any taxpayer who has received more than a statutorily determined amount of gross income is obligated to file a return. Failure to file a tax return could subject the noncomplying individual to criminal penalties, including fines and imprisonment, as well as civil penalties. In United States v. Tedder, 787 F.2d 540, 542 (10 th Cir. 1986), the court clearly states, "although Treasury regulations establish voluntary compliance as the general method of income tax collection, Congress gave the Secretary of the Treasury the power to enforce the income tax laws through involuntary collection . . . . The IRS' efforts to obtain compliance with the tax laws are entirely proper."

Relevant Case Law:
Helvering v. Mitchell, 303 U.S. 391, 399 (1938) - The U.S. Supreme Court stated, "[i]n assessing income taxes, the Government relies primarily upon the disclosure by the taxpayer of the relevant facts . . . in his annual return. To ensure full and honest disclosure, to discourage fraudulent attempts to evade the tax, Congress imposes [either criminal or civil] sanctions."

United States v. Tedder, 787 F.2d 540, 542 (10 th Cir. 1986) - The court upheld a conviction for willfully failing to file a return, stating that the premise "that the tax system is somehow 'voluntary' . . . is incorrect."

United States v. Richards, 723 F.2d 646, 648 (8 th Cir. 1983) - The court upheld conviction and fines imposed for willfully failing to file tax returns, stating that the claim that filing a tax return is voluntary "was rejected in United States v. Drefke, 707 F.2d 978, 981 (8 th Cir. 1983), wherein the court described appellant's argument as "an imaginative argument, but totally without arguable merit."

Woods v. Commissioner, 91 T.C. 88, 90 (1988) - The court rejected the claim that reporting income taxes is strictly voluntary, referring to it as a "tax protester type" argument, and found Woods liable for the penalty for failure to file a return.

Johnson v. Commissioner, T.C. Memo. 1999-312, 78 T.C.M. (CCH) 468, 471 (1999) - The court found Johnson liable for the failure to file penalty and rejected his argument "that the tax system is voluntary so that he cannot be forced to comply" as "frivolous."

B. Contention: Payment of tax is voluntary.

In a similar vein, some argue that they are not required to pay federal taxes because the payment of federal taxes is voluntary. Proponents of this position argue that our system of taxation is based upon voluntary assessment and payment.

The Law: The requirement to pay taxes is not voluntary and is clearly set forth in section 1 of the Internal Revenue Code, which imposes a tax on the taxable income of individuals, estates, and trusts as determined by the tables set forth in that section. (Section 11 imposes a tax on the taxable income of corporations.) Furthermore, the obligation to pay tax is described in section 6151 , which requires taxpayers to submit payment with their tax returns. Failure to pay taxes could subject the noncomplying individual to criminal penalties, including fines and imprisonment, as well as civil penalties.

In discussing section 6151, the Eighth Circuit Court of Appeals stated "when a tax return is required to be filed, the person so required 'shall' pay such taxes to the internal revenue officer with whom the return is filed at the fixed time and place. The sections of the Internal Revenue Code imposed a duty on Drefke to file tax returns and pay the . . . tax, a duty which he chose to ignore." United States v. Drefke, 707 F.2d 978, 981 (8 th Cir. 1983).

Relevant Case Law:
United States v. Bressler, 772 F.2d 287, 291 (7 th Cir. 1985) - The court upheld Bressler's conviction for tax evasion, noting, "[he] has refused to file income tax returns and pay the amounts due not because he misunderstands the law, but because he disagrees with it . . . . [O]ne who refuses to file income tax returns and pay the tax owing is subject to prosecution, even though the tax protester believes the laws requiring the filing of income tax returns and the payment of income tax are unconstitutional."

Schiff v. United States, 919 F.2d 830, 833 (2d Cir. 1990), cert. denied, 501 U.S. 1238 (1991) - The court rejected Schiff's arguments as meritless and upheld imposition of the civil fraud penalty, stating "[t]he frivolous nature of this appeal is perhaps best illustrated by our conclusion that Schiff is precisely the sort of taxpayer upon whom a fraud penalty for failure to pay income taxes should be imposed."

Packard v. United States, 7 F. Supp. 2d 143, 145 (D. Conn. 1998) - The court dismissed Packard's refund suit for recovery of penalties for failure to pay income tax and failure to pay estimated taxes where the taxpayer contested the obligation to pay taxes on religious grounds, noting that "the ability of the Government to function could be impaired if persons could refuse to pay taxes because they disagreed with the Government's use of tax revenues."

United States v. Gerads, 999 F.2d 1255, 1256 (8 th Cir. 1993) - The court stated that "[taxpayers'] claim that payment of federal income tax is voluntary clearly lacks substance" and imposed sanctions in the amount of $1,500 "for bringing this frivolous appeal based on discredited, tax-protestor arguments."

That could be proven by you refusing to file it, then they would arrest you. That would prove that there was an applicable law. Go to the IRS law and regulations and read it for yourself, that would probably be better in the long run.

I'm going to make this very simple for you.

In order for a person to be charged with breaking a law, THERE HAS TO BE A LAW THAT WAS BROKEN. Since there have been many people that have been charged with "willful failure to file" and tax evasion charges, obviously, there is a law.

Also, an acquittal in a tax evasion case does NOT mean there isn't a law anymore than O.J. Simpson's acquittal means there isn't a law against murdering your ex-wife.

The income tax laws are codified in the U.S. Code as Title 26. It is long and boring, but you can read it at http://www.law.cornell.edu/uscode/26/usc_sup_01_26.html or at http://uscode.house.gov/download/title_26.shtml

Just skip and someone will educate you on the law.

http://www.law.cornell.edu/uscode/uscode26/usc_sup_01_26.html

edit:

a thumbs down??? Dude, its the law. that's it. period. US code (aka "THE LAW") sorry you if you don't like it but there it is. Plain and simple.
If you don't accept it, then please accept my award to you:
http://jleslie48.com/badge_467.jpg

There is no probably no answer that will prove to you that there is a law stating you must file an income tax return because you have chosen to believe there is none.

Although you may prefer to listen to kooks and find it difficult, try, just this once, to think logically: If what you are saying was correct somewhere along the line the courts would have ordered the government to stop enforcing the law. What part of the past 85 years of enforcement don't you understand? If the fact that they system has been in place and functioning and passing muster with the supreme court since 1913 isn't enough to convince you then you are suffering from oxygen deprivation.

United States:
Buried deep in the tax code is a section that details who must pay income taxes. Listed are specific sources of income that are taxable. Most people do not have to. The issue has been challenged numerous times. The IRS calls the claim frivolous. And the courts always side with the government. So failing to pay and failing to file a return unless you are exempt remain crimes. I could go on for hours into the details, but it's of little value.

YOu only have to file if you make over 600 doallrs a year or something like that, why wouldn you files your monre than likly to get money back,

There is no law. You're not really required to file.

However, if you owe and you did not file you are guilty of 'Tax Evasion'or 'Tax Avoidance'.

If you don't file and you're owed money, then you cannot cliam it after 5 years.

There isn't one. Don't pay it. Did you know your federal reserve is a private company?

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