This is the fifth write-up in a series about the various approaches that some groups and individuals use for justifying not paying federal income tax to the Internal Revenue Service (IRS). The first four articles in this series addressed objections to the paying of federal income tax based on the following areas:
- the “voluntary” nature of paying federal income tax,
- the definition of income in the Internal Revenue Code,
- the meanings of various terms in the Internal Revenue Code, and
- potential conflicts within constitutional amendments.
Keep reading to learn about a fifth basis for objections to paying federal income tax. If you have questions about any of these objection areas or other areas of federal income tax law, you should work with a tax attorney to get answers to those questions.
Fifth Argument Against Paying Federal Income Tax: Basis for Authority
This article is the first of a two-part subseries about how some believe the Internet Revenue Service (IRS) has no authority to collect or enforce the collection of federal income taxes under the Internal Revenue Code.
The Internal Revenue Service (IRS) is a private entity or corporation and as such does not have the authority to enforce the Internal Revenue Code
This argument claims that the Internal Revenue Service (IRS) was not created by an act of Congress and therefore it must be a private corporation. As such, the Internal Revenue Service (IRS) is not a government agency and cannot legally enforce the Internal Revenue Code or collect federal income tax.
However, the Internal Revenue Code gives the Secretary of Treasury the authority to enforce the laws of the Internal Revenue Code. The Secretary of Treasury created the Internal Revenue Service (IRS) to carry out enforcement of these laws. Therefore, the Internal Revenue Service (IRS) is an agency of the federal government and has the authority to collect federal income tax.
The Paperwork Reduction Act of 1980 exempts a person from paying federal income tax, because instructions related to IRS Form 1040 do not have a number assigned by the Office of Management and Budget (OMB) as required by the Act
The goal of the Paperwork Reduction Act of 1980 was to limit the burden that federal agencies place on the public. As part of this act, the Office of Management and Budget (OMB) assigned control numbers to all approved government documents. However, such a control number has not been assigned to the instructions about how to complete IRS Form 1040 and as such, some contend completing IRS Form 1040 and filing federal income tax is not required.
However, courts have ruled that the Paperwork Reduction Act applies to forms, not instructions, and as IRS Form 1040 has an OMB control number, people are by no means exempted from paying federal income tax.
Africans Americans and other groups who were oppressed can claim special tax credits and exemptions on their federal income tax returns
Groups that were oppressed as a part of the development of the United States, such as African Americans and Native Americans, can claim special tax credits they are entitled to as reparations for the oppressive treatment.
However, the Internal Revenue Code does not provide for special tax credits for oppressed groups. Available tax credits are specifically identified in the Internal Revenue Code, and such a credit for oppressed groups is not identified.
If you want to waive your right to Social Security benefits, you can request as a part of your federal income tax a refund of all Social Security tax payments you have made into the system
This argument puts forth that if you do not want to receive Social Security benefits when you retire, you can waive the right to those benefits and request a refund of the money you have paid into the Social Security system in the form of taxes.
However, there is no area of the Internal Revenue Code or any other law that provides for the option to opt out of Social Security benefits or to receive a refund of Social Security taxes paid.
Tax Attorney Information
If you have any questions about the filing of federal income tax, Form 1040, or other areas related to taxes, you should speak with a tax attorney rather than attempting to address the questions on your own, as making a mistake on your federal income taxes can have serious financial and possible legal consequences. Therefore, work with a trained attorney to get your federal income tax return right from the start.
- Self Employed Individual and Income Tax (taxlawhome.com)
- Charitable Contributions and Federal Income Tax, Part 2 (taxlawhome.com)
- Itemized Deductions and Federal Income Tax (taxlawhome.com)
- Charitable Contributions and Federal Income Tax, Part 1 (taxlawhome.com)
- State Income Tax Overview (taxlawhome.com)
Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.