What IRS law requires an indivdual to file a personal income tax return. Namely form 1040?

Is the OMB control #, (Office of Management and Budget) thats on form 1040 a valid # as it applies to form 1040?

Public Comments

1. Gee......a lot of Tax Protesters around here lately. http://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.html The reading is a little dry but everything is in there. Here is a quote about the "PRA Argument" that you have referenced above: >>>>Some argue that taxpayers are not required to file tax returns because of the Paperwork Reduction Act of 1980, 44 U.S.C. § 3501, et seq. ("PRA"). The PRA was enacted to limit federal agencies' information requests that burden the public. The "public protection" provision of the PRA provides that no person shall be subject to any penalty for failing to maintain or provide information to any agency if the information collection request involved does not display a current control number assigned by the Office of Management and Budget [OMB] Director. 44 U.S.C. § 3512. Advocates of this contention claim that they cannot be penalized for failing to file Form 1040, because the instructions and regulations associated with the Form 1040 do not display any OMB control number. The Law: The courts have uniformly rejected this argument on different grounds. Some courts have simply noted that the PRA applies to the forms themselves, not to the instruction booklets, and because the Form 1040 does have a control number, there is no PRA violation. Other courts have held that Congress created the duty to file returns in section 6012(a) and "Congress did not enact the PRA's public protection provision to allow OMB to abrogate any duty imposed by Congress." United States v. Neff, 954 F.2d 698, 699 (11 th Cir. 1992).<<<<
2. I have researched this since 1982 and have found no law, requiring a person to file form 1040, and pay personal derived taxes in a direct tax. the IRS cannot show one, because, there is none. The states are corporations, check it out, and Federal has absolutely no jurisdiction with in a State, the Governor has legal control , under the strict Rules of the constitution(federal) and state constitution. not one dime from irs(personal income tax, goes to pay to run this country, it all goes to pay the national debt, that the govt. causes.
3. Here we go again! Yes, there is a law. It's called Title 26 of the US Code. Here's a link: http://www.law.cornell.edu/uscode/uscode26/usc_sup_01_26.html BTW, it's not an IRS "law." The IRS doesn't write laws. They never have. Only CONGRESS can write laws. And Congress most certainly DID write the Tax Code! The law doesn't necessarily specify form numbers. It doesn't have to. The IRS implements regulations and procedures based upon the law, just like every other agency of the Federal Government does. You can find information on the validity of OMB Control numbers here, as well as other places: http://www.whitehouse.gov/omb/inforeg/icb/fy2006_icb_revised.pdf BTW, the clown above me is your typical Tax Kook. They ardently argue against the existence of the law regardless of the fact that it's been upheld by thousands of court cases over the years and not a SINGLE protester using those asinine arguments has EVER been acquitted. On the contrary, many of them are in prison right now.
4. I'm going to answer your question in parts. First, it is not an IRS law, Congress writes and enacts laws. The IRS CODE is part of the U.S. Code, which is law. Second, the code states that "there is hereby imposed on the taxable income of - ". The code continues on from that point to define exactly who needs to pay. TITLE 26, Subtitle A, CHAPTER 1, Subchapter A, PART I, Subpart A, § 1 is the specific section. The section that requires a return is TITLE 26, Subtitle F, CHAPTER 61, Subchapter A, PART II, Subpart A, § 6011 (a) General rule When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to 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. Any person made liable for any tax imposed by this title...shall make a return...according to the forms and regulations... That's fairly clear to anyone except idiot tax protestors who refuse to believe a law even when it is shown to them.