Taxpayer defined:
(14) Taxpayer
The term “taxpayer” means any person subject to any internal revenue tax.
~26 U.S.C. Section 7701~
www.law.cornell.edu...
Taxpayer defined
(b) Taxpayer
Notwithstanding section 7701 (a)(14), the term “taxpayer” means any person subject to a tax under the applicable revenue law.
www.law.cornell.edu...
The term taxpayer has been specifically defined by Congress and it is in regard to the so called "Personal Income Tax". Any person subject to a tax
under the applicable revenue law, or any internal revenue tax. What makes you liable for an internal revenue tax?
Is it by any chance
26 U.S.C. 5005?
§ 5005. Persons liable for tax
(a) General
The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001 (a)(1).
Are you a distiller, or importer of distilled spirits?
Maybe it is
26 U.S.C. 5703.
(a) Liability for tax
(1) Original liability
The manufacturer or importer of tobacco products and cigarette papers and tubes shall be liable for the taxes imposed thereon by section 5701.
Are you a manufacturer or importer of tobacco products? Take note how very specific these Sections of the tax code are when explaining liability and
who is clearly subject to a tax. Don't distill, or import distilled spirits? Don't manufacture, or import tobacco products? Maybe then what makes
you liable for a tax, and therefore subject to the internal revenue law is
26 U.S.C. Section 1.
1. Tax imposed
(a) Married individuals filing joint returns and surviving spouses There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2 (a)),
Hmmmm, well if you are a married individual (as defined in section 7703), who earns taxable income, then I suppose you are liable for a tax Do you
earn taxable income? What is
taxable income?
63. Taxable income defined
(a) In general Except as provided in subsection (b), for purposes of this subtitle, the term “taxable income” means gross income minus the
deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions In the case of an individual who does not elect to itemize his deductions for the taxable year,
for purposes of this subtitle, the term “taxable income” means adjusted gross income, minus—
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
Well there you go, simple enough isn't it? In general, (Except as provided in subsection (b)), the term "taxable income" means gross income minus
the deductions allowed by this chapter. Hmmmm, what is gross income? Sounds simple enough, doesn't it? Gross income is the money you make before
you pay your taxes, but how does taxable income, meaning gross income explain how you were made liable in the first place? Hmmmmm, maybe we better
see if there is a definition for
gross income:
61. Gross income defined
(a) General definition Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not
limited to) the following items:
(1) Compensation for services, including fees, commissions, fringe benefits, and similar items;
(2) Gross income derived from business;
(3) Gains derived from dealings in property;
(4) Interest;
(5) Rents;
(6) Royalties;
(7) Dividends;
(8) Alimony and separate maintenance payments;
(9) Annuities;
(10) Income from life insurance and endowment contracts;
(11) Pensions;
(12) Income from discharge of indebtedness;
(13) Distributive share of partnership gross income;
(14) Income in respect of a decedent; and
(15) Income from an interest in an estate or trust.
Well there you go then, gross income means all income from whatever source derived. So, does this make it clear how you became liable for an income
tax? If your a married person who in general makes deductions allowed and earns taxable income, which is defined as gross income, which is defined as
any income from whatever source derived, then you are subject to an internal revenue tax. Of course, if you simply just distilled, or imported
distilled spirits, it would be easier to understand how you became liable for a tax, and clear that a tax was being levied upon a specific activity,
and the same goes if you were a manufacturer or importer of tobacco products, but if not, then you have to decide if you fit into the category of
married individual who makes a single return jointly with his or her spouse, or decide that you are an individual who does not itemize his deductions,
which then means you have a
taxable year:
(b) Taxable year For purposes of this subtitle, the term “taxable year” means—
(1) the taxpayer’s annual accounting period, if it is a calendar year or a fiscal year;
Which takes us right back to taxpayer, and what is a taxpayer? Why a taxpayer is any person subject to any internal revenue tax? Wait a minute!
Who's on first? That's right? Who's on first? That's right. Then who's on second? No what's on second. I don't know! He's on third.
Prior to the income tax collected in perpetuity the federal government did not have near the budgetary problems they have today. If you want to be a
taxpayer, it is fairly certain the IRS will gladly accept your voluntary admission that you are a taxpayer. If you want to reign in Congress and
their outrageous expenditures, perhaps it would be a good idea to figure out if you truly are liable for an income tax, and therefore a taxpayer which
is subject to any internal revenue tax.