Time: Fri Dec 12 06:00:32 1997
From: Paul Andrew Mitchell [address in tool bar]
Subject: SNET: IRS Letter

>Good FRIDAY Morning,
>I recieved a letter in the mail yesterday that I thought was important
>enough to share with you. It seems that a fellow patriot sent a letter to
>his Senator with a few questions and concerns regarding the Federal Income
>Tax and the IRS. He did so because the IRS and other agencies would not
>answer his questions. (SURPRISE!)  With seemingly no recourse at his
>disposal, he went to his Senator for some answers, who passed it along to
>the IRS who in turn responded (ANOTHER SURPRISE!) Here then are a few
>excerpts from that letter, and I would love them for to respond to me in
>like manner!!...;-)
>[Any typo's are mine]
><Paragraph 3>
>"The federal tax law enacted by Congress is contained in Title 26 of the
>United States Code and is reproduced separately as the Internal Revenue
>Code (the Code). Under Title 26 the IRS is part f the United States
>Department of the Treasury. It was created pusuant to the federal tax law.
>Generally, Section 7801 of the Code provides that the administration and
>enforcement of the federal tax law shall be performed by or under the
>supervision of the Secretary of the Treasury. Section 7802 of the code
>provides that there shall be, in the Department of the Treasury, a
>Commissioner of Internal Revenue, who shall be appointed by the President,
>by and with the advise and consent of the Senate. Section 7802 of the Code
>states that the Commissioner shall have such duties and powers as may be
>prescribed by the Secretary of the Treasury. Section 7803 of the Code
>states that the Secretary is authorized to employ such number of persons as
>the Secretary deems proper for the administration and enforcement of the
>Internal  Revenue law. Under Sections 7802 and 7803 of the Code, the IRS
>performs administrative and enforcement duties."
><Paragraph 8>
>"The function of the IRS is to administer the tax laws enacted by
>Congress. The current federal tax law is the Code, which does not define
>the general term "income". Gross income, not "income" is the starting point
>for determining an individual's federal income tax liability. The term
>'gross income' is defined in Code Section 61. Section 6012 of the Code
>states that every individual whose gross income for the tax year equals or
>exceeds specified amounts must make a return with respect to income taxes
>under Subtitle A, Determination of Liability."
><Paragraph 9>
>"The law itself does not require individuals to file form 1040. However,
>Section 6001 of the Code, states that every person liable for a tax imposed
>by the Code shall make returns and comply with such rules and regulations
>as the Secretary of the Treasury may from time to time prescribe. Section
>1.6012(a)(6) of the Income Tax Regulations states that Form 1040 is
>prescribed for the general use in making the return required under Section
>6012 of the Code."
>This letter was dated Nov. 19th 1997 and was signed by the Director of IRS
>Service Center, Philadelphia PA. Mr. Joseph H. Cloonan. 
>It was sent to: Senator Richard Shelby of Alabama
>Jay Robbins
>4 Your Information
>PO Box 672
>Woonsocket, RI 02895
>Email: han-wi@ri.ultranet.com 
>Website: http://www.ultranet.com/~han-wi
>IRS: We've got what it takes, to take what you've got.

Return to Table of Contents for

Supreme Law School:   E-mail