|FORMS: 9.10 REQUIREMENT TO FILE A TAX RETURN|
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This form is useful as a handout during an IRS examination and shows the legal requirements behind filing a return.
Requirement to File a Return
"Every person liable for any tax imposed by this title... shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe." [26 USC § 6001]
"When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title... shall make a return statement according to the forms and regulations prescribed by the Secretary." [26 USC § 6011]
"Every person subject to any tax... under Subtitle A of the Code, shall make such returns or statements as are required by the regulations in this
"Returns with respect to income taxes under subtitle A shall be made by the following:... (1)(A) Every individual having for the taxable year gross income which equals or exceeds the exemption amount..." [26 USC § 6012]
"[An individual] entitled to make a joint return... must file an income tax
return only if his gross income received during his taxable year, when combined
with the gross income of his spouse received during his taxable year, is $2,500 or more."