Relay-Version: version B 2.10 5/3/83; site utzoo.UUCP Posting-Version: version B 2.10.1 6/24/83; site ssc-vax.UUCP Path: utzoo!watmath!clyde!burl!ulysses!mhuxl!houxm!houxz!vax135!cornell!uw-beaver!ssc-vax!eder From: eder@ssc-vax.UUCP (Dani Eder) Newsgroups: net.legal,net.taxes Subject: Re: Fraud & the IRS? Message-ID: <180@ssc-vax.UUCP> Date: Wed, 6-Jun-84 14:20:10 EDT Article-I.D.: ssc-vax.180 Posted: Wed Jun 6 14:20:10 1984 Date-Received: Thu, 7-Jun-84 19:10:58 EDT References: <376@teldata.UUCP> Organization: Boeing Aerospace, Seattle Lines: 32 6 June 1984 Unfortunately, I moved recently, and my files on the IRS are still boxed, but here is what I understand about the subject from memory. The IRS wants you to believe the 'Privacy Act and Paperwork Reduction Act Notice' found in the instructions to the form 1040 fulfills the statutory requirements. The notice is written in such a way as to mislead the average individual. Find a copy of it from any recent year. Read it very carefully and see where it says 'your response under these sections is mandatory'. It refers to sections of the law, I think Internal Revenue Code of 1954 sections 6001 and 6011. The text of these sections say something about 'persons required to file returns' but do not say who is required to file. It gets complicated. Turning to the question of penalties, they are required to tell you what the panalties are for not giving the required information (i.e. file return). This is supposed to be in specific terms. As examples, look at a form W-4, it lists a $500 fine for false information. Look at a draft registration form, it says $10000 fine and 5 years in jail for failure to register. What does the notice say? Something vague about 'penalties may be assessed'. About the next to last paragraph of the notice, read what it says about "If you do not file a return". It says they disallow deductions from the return. What return? You didn't file one! Well, in the Internal Revenue Code, section 3201 or 3301 (I'm doing this from memory) it says the Secretary of the Treasury has to file a return for you if you do not file one. If you want further information, send me mail, and I'll dig up my notes. Dani Eder / ssc-vax!eder / Boeing Aerospace Company