OK LAWYERS, tax attorneys, in the tax books you get every yr., it speaks to the system being a voluntary one,?

Question

Has the question of the system being voluntary been settled by the courts? if so pls cite case law

Answer 1

This is a corruption of statements made by the IRS, the courts, and Congress to encourage taxpayer compliance with the tax laws, without the need for legal action against taxpayers.

A quotation frequently taken out of context by tax protesters is the following by the U.S. Supreme Court:

    ÃƒÂ¢Ã‚€ÂœOur tax system is based upon voluntary assessment and payment and not upon distraint.”

Flora v. United States, 362 U.S. 145, 175.

This quotation is out of context, because the court first noted that the government could collect the tax by exercising its power of distraint, “but we cannot believe that completing resort to this extraordinary procedure is either wise or in accord with congressional intent.” 362 U.S. at 175. In other words, Congress can collect taxes by force, but the court believed that Congress intended to give taxpayers an opportunity to comply before exercising that force.

This is better explained in Helvering v. Mitchell, (which was cited in the Flora decision), as follows:

    ÃƒÂ¢Ã‚€ÂœIn assessing income taxes, the Government relies primarily upon the disclosure by the taxpayer of the relevant facts. This disclosure it requires him to make in his annual return. To ensure full and honest disclosure, to discourage fraudulent attempts to evade the tax, Congress imposes sanctions. Such sanctions may confessedly be either criminal or civil.”

Helvering v. Mitchell, 303 U.S. 391, 399 (1938).

When confronted by claims that income taxes are “voluntary,” courts readily explain that the payment of income tax is mandatory, not optional:

    ÃƒÂ¢Ã‚€ÂœAppellants’ claim that payment of federal income tax is voluntary clearly lacks substance.”

United States v. Gerads, 999 F.2d 1255 (8th Cir. 1993), cert. den. 510 U.S. 1193 (1994).

    ÃƒÂ¢Ã‚€ÂœThe payment of income taxes is not optional ... and the average citizen knows that payment of income taxes is legally required.”

Schiff v. United States, 919 F.2d 830, 834 (2nd Cir. 1990).

    ÃƒÂ¢Ã‚€ÂœAs the cited cases, as well as many others, have made abundantly clear, the following arguments alluded to by the Lonsdales are completely lacking in legal merit and patently frivolous: ... (6) the income tax is voluntary... “

Lonsdale v. United States, 919 F.2d 1440, 1448 (10th Cir. 1990).

    ÃƒÂ¢Ã‚€ÂœAny assertion that the payment of income taxes is voluntary is without merit. It is without question that the payment of income taxes is not voluntary. [citations omitted] The assertion that the filing of an income tax return is voluntary is, likewise, frivolous.”

United States v. Hartman, 915 F.Supp. 1227 (M.D.Fla. 1996).

    ÃƒÂ¢Ã‚€ÂœBased on his belief that the income tax system is based on voluntary compliance, Beresford wrote the IRS to explain that he had voluntarily chosen not to comply and would not be paying overdue income taxes for 1987, 1988, and 1989. The IRS issued a federal tax lien against him, which it satisfied by withholding $14,609.97 from the sale of Beresford’s house in October 1999. Beresford seeks to recover that sum plus interest and costs. He also seeks a permanent injunction ‘forbidding defendant from contacting him against his wishes and from directly or indirectly interfering in any other aspect of his life.’ Complaint at 11. ... Beresford’s primary contention, however, that the federal income tax system is based on voluntary compliance, has been held to be ‘completely lacking in legal merit and patently frivolous.’”

Steven M. Beresford v. IRS, et al., 86 AFTR2d ¶2000-5200, No. 00-293-KI (July 13, 2000).

    ÃƒÂ¢Ã‚€ÂœThe federal income tax is not voluntary, and a person may not elect to opt out of the federal tax laws by a unilateral act of revocation and recission.”

United States v. John L. Sasscer, 86 AFTR2d ¶2000-5317, 2000 TNT 186-76, No. Y-97-3026 (D.C. Md. 8/25/2000), (footnote omitted).

    ÃƒÂ¢Ã‚€ÂœUpon review of May’s amended peition, we find no allegations of fact which could give rise to a valid claim; rather, the complaint merely contains conclusory assertions attacking the constitutionality of the Internal Revenue Code and its application to the taxpayer.[Footnote omitted.] Tax protest cases like this one raise no genuine controversy; the underlying legal issues have long been settled. See, e.g., Abrams, 82 T.C. at 406-07 (citing cases rejecting similar arguments). Because May’s petition raised no justiciable claims, the Tax Court properly dismissed the petition for failure to state a claim.”

May v. C.I.R., 752 F.2d 1301, 1302 (8th Cir. 1985), (among other things, May’s amended complaint alleged that “The filing of an ‘imcome’ [sic] tax return is ‘VOLUNTARY’ and penalties can not be instituted against a voluntary act since to do so would make the act ‘mandatory.’” 752 F.2d at 1304, note 3).

    ÃƒÂ¢Ã‚€ÂœHis [Harris’s] claims that the payment of federal income taxes is voluntary, and that the IRS fraudulently induced him to pay his taxes by withholding that fact, are clearly without merit.”

Harris v. Irene Kinahan, et al., 87 AFTR2d ¶2001-984, No. 00-5258 (3rd Cir. 18 May 2001).

See also, United States v. Raymond, 228 F.3d 804, 812 (7th Cir. 2000); Hyslep v. United States, 765 F.2d 1083, 1084 (11th Cir. 1985); Ginter v. Southern, 611 F.2d 1226, 1229 & n.2 (8th Cir. 1979), cert. den., 446 U.S. 967 (1980); Funk v. Commissioner, 687 F.2d 264, 265 (8th Cir. 1982); Lesoon v. Commissioner of Internal Revenue, 141 F.3d 1185, 1998 WL 166114 (10th Cir. 1998); Damron v. Yellow Freight System, Inc., 18 F. Supp. 2d 812, 819-20 (E.D. Tenn. 1998), aff’d, 188 F.3d 506 (6th Cir. 1999); Wilcox v. Commissioner of Internal Revenue, 848 F.2d 1007, 1008 (9th Cir. 1988).

The claims that “(1) Compliance with the internal revenue laws is voluntary or optional and not required by law, including arguments that: a. Filing a Federal tax or information return or paying tax is purely voluntary under the law,” or similar arguments described as frivolous in Rev. Rul. 2007-20, 2007-14 I.R.B. 863, has been identified by the IRS as a “frivolous position” that can result in a penalty of $5,000 when asserted in a tax return or included in certain collection-related submissions. Notice 2007-30, 2007-14 I.R.B. 883.

Answer 2

Yes and Wesley Snipes is going to jail for not paying his taxes.

Answer 3

Oh God, here we go again!  It refers to the process of declaring your income and filing returns, not to the legal requirement to pay.

Answer 4

Voluntary compliance means that you are responsible for reporting your income.  It doesn't mean that filing, or paying taxes, is optional.

Answer 5

Talked to Wesley Snipes I am sure he is an expert on the subject.  He was fined $5 million and is now serving a three year prison sentence because he did not participate in the voluntary compliance program.  Plus old Wesley tried for 10 years of avoiding this but lost.  Can you imagine the legal fees he had to paid for all of those years and he still went to prison any way?  Check out Title 26 of the United States Code.  Very boring to read.

Answer 6

The Law:  The word “voluntary,” as used in IRS publications, refers to our system of allowing taxpayers initially to determine the correct amount of tax and complete the appropriate returns, rather than have the government determine tax for them from the outset.  The requirement to file an income tax return is not voluntary and is clearly set forth in sections 6011(a), 6012(a), et seq., and 6072(a).  See also Treas. Reg. § 1.6011‑1(a).

Here's all you ever wanted to know (including case law) on this topic and more: http://www.irs.gov/taxpros/article/0,,id...

Answer 7

You are not comprehending the statement properly.  When assessing income taxes, the IRS relies on a statement by the taxpayer of what is owed or overpaid.  The payment of any amount owed is not voluntary.  The filing of the return stating how much is owed is not voluntary.  Here is some case law on the matter.

"In assessing income taxes, the Government relies primarily upon the disclosure by the taxpayer of the relevant facts. This disclosure it requires him to make in his annual return. To ensure full and honest disclosure, to discourage fraudulent attempts to evade the tax, Congress imposes sanctions. Such sanctions may confessedly be either criminal or civil."

Helvering v. Mitchell, 303 U.S. 391, 399 (1938).

http://bulk.resource.org/courts.gov/c/US...

"Appellants’ claim that payment of federal income tax is voluntary clearly lacks substance."

United States v. Gerads, 999 F.2d 1255 (8th Cir. 1993), cert. den. 510 U.S. 1193 (1994).

http://bulk.resource.org/courts.gov/c/F2...

There are many others.

Answer 8

Get the seeming contradictions out of your head.  Taxes are never voluntary.   Repeat, Never.  No taxes from any taxing authority.  They are all imposed.  Voluntary, in the context of voluntary compliance has nothing to do with actual liability.  Brushing your teeth is voluntary too and the consequences of noncompliance is unpleasant.

Answer 9

Written material doesn't speak, it reads. These are different terms.

See:

U.S. Supreme Court case of Flora v. United States

HINT: Compliance with any law is always voluntary. It's your voluntary action which causes you to stop for a red light.