CITES BY TOPIC:  return

Why It's a Crime for a state Citizen to File a 1040 Income Tax Return, Form #08.021 (OFFSITE LINK)


In re Mathis, 249 B.R. 324, 327 (S.D. Fla. 2000)

The Internal Revenue Service has expressly acknowledged that documents other than a Form 1040 may constitute a valid tax return. In Revenue Ruling 74-203, the IRS stated Form 870-Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Over Assessment, Form 1902E — Report of Individual Income Tax Audit Changes, and Form 4549, Income Tax Audit Changes, if signed by a debtor, all qualify as tax returns within the meaning of 26 U.S.C. § 6020(a). The ruling states that: "Even though a document is not in the form prescribed for use as the appropriate return, it may constitute a return if it discloses the date from which the tax can be computed, is executed by the taxpayer, and is lodged with the [IRS]." Rev. Rul. 74-203 (1974). The court in In re Wright, 244 B.R. 451, 455 (Bankr.N.D.Cal. 2000), discussed the rationale underlying the Revenue Ruling.

Although none of the forms specified in the Revenue Ruling require the taxpayer to sign under penalty of perjury, they are all executed under circumstances where the IRS has computed the taxpayer's tax liability. By signing the form, the taxpayer consents to the amounts so computed and permits the taxes to be immediately assessed without requiring the IRS to follow the notice of deficiency process. In this important respect, the effect of the taxpayer's signing these forms is the same as the effect of the debtor's filing a return.

[In re Mathis, 249 B.R. 324, 327 (S.D. Fla. 2000)]


Lavino v. Jamison, 230 F.2d 909, 912 (9th Cir. 1956)

“A return is not prima facie evidence of conclusions of law.”

[Lavino v. Jamison, 230 F.2d 909, 912 (9th Cir. 1956)]


Taliaferro v. United States, CASE NO.: 1:13-CV-94 (WLS), at *3 (M.D. Ga. Apr. 21, 2014)

“If a taxpayer fails to file an income tax return, a revenue agent of the IRS may file a substitute return based on the knowledge that person has or obtains, and such return 'shall be prima facie good and sufficient for all legal purposes.'”

[Taliaferro v. United States, CASE NO.: 1:13-CV-94 (WLS), at *3 (M.D. Ga. Apr. 21, 2014)]


People v. Mojica, 138 Cal.App.4th 1383, 1389 (Cal. Ct. App. 2006)

“When liability is based on the failure to file a return, a tax deficiency arises by operation of law on the date the return should have been filed ( Dack, supra, 747 F.2d at p. 1174), and the government can prove a tax deficiency by showing that the taxpayer had unreported taxable income.”

[People v. Mojica, 138 Cal.App.4th 1383, 1389 (Cal. Ct. App. 2006)]


26 U.S.C. §7701(a)(38)

TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701.

Sec. 7701. - Definitions

(a)(38) Joint return

The term ''joint return'' means a single return made jointly under section 6013 by a husband and wife.


26 U.S.C. §6041:  Trade or Business Expenses

26 U.S. Code § 6041 - Information at source

(a)Payments of $600 or more

All persons engaged in a trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments to which section 6042(a)(1), 6044(a)(1), 6047(e), 6049(a), or 6050N(a) applies, and other than payments with respect to which a statement is required under the authority of section 6042(a)(2), 6044(a)(2), or 6045), of $600 or more in any taxable year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render a true and accurate return to the Secretary, under such regulations and in such form and manner and to such extent as may be prescribed by the Secretary, setting forth the amount of such gains, profits, and income, and the name and address of the recipient of such payment.


26 U.S. Code 6041A - Returns regarding payments of remuneration for services and direct sales

(a)Returns regarding remuneration for servicesIf—

(1) any service-recipient engaged in a trade or business pays in the course of such trade or business during any calendar year remuneration to any person for services performed by such person, and

[. . .]

(d)Applications to governmental units

(1)Treated as persons

The term “person” includes any governmental unit (and any agency or instrumentality thereof).

[EDITORIAL: So it does not matter if is a trade or business! What matters is whether or not the payer AND the recipient is a "person" as defined. Note that 6041A(d) definition of "person" does not say "for purposes of this section". So one of the reasons to coerce a W-9 out of a payee is to obtain their certification of US person status---this confirms they are within the same meaning as the definition of person at 6041A i.e. "includes a governmental unit"


26 U.S.C. §6213(g)

TITLE 26 > Subtitle F > CHAPTER 63 > Subchapter B > 6213

6213. Restrictions applicable to deficiencies; petition to Tax Court

(g) Definitions

For purposes of this section—

(1) Return

The term “return” includes any return, statement, schedule, or list, and any amendment or supplement thereto, filed with respect to any tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44.


26 U.S.C. §6103(b)

TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter B > 6103

6103. Confidentiality and disclosure of returns and return information

(b) Definitions For purposes of this section—

(1) Return

The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.

(2) Return information

The term “return information” means—

(A) a taxpayer’s identity, the nature, source, or amount of his income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, overassessments, or tax payments, whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing, or any other data, received by, recorded by, prepared by, furnished to, or collected by the Secretary with respect to a return or with respect to the determination of the existence, or possible existence, of liability (or the amount thereof) of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense,

(B) any part of any written determination or any background file document relating to such written determination (as such terms are defined in section 6110 (b)) which is not open to public inspection under section 6110,

(C) any advance pricing agreement entered into by a taxpayer and the Secretary and any background information related to such agreement or any application for an advance pricing agreement, and

(D) any agreement under section 7121, and any similar agreement, and any background information related to such an agreement or request for such an agreement,

but such term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer. Nothing in the preceding sentence, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining such standards, if the Secretary determines that such disclosure will seriously impair assessment, collection, or enforcement under the internal revenue laws.