The Tax Code

By Robert E. Bidwell

The Tax Code is full of legal loopholes, according to an editorial in The Cincinnati Enquirer.

The Tax Code:

Title 26 is called "passive law" - it was never approved by Congress in its entirety - as a true number of other "Titles." As a result only that portion of Title 26 is "law" that appears in the "Code of Federal Regulations."

For example -Title 26 Sec 6109 leaves the impression that one must give his Social Security number to one's employers. 26 CFR 301.6109, on the other hand says that "if the number is not forthcoming (Note: the employee doesn't have one, or refuses), and the employer has complied with the request provision, the employer need only file an affidavit to that effect.

Similarly, 26 CFR 1. 1441-5 states that withholding is voluntary, as does IRS Publication 515.

There is nothing in the Tax Code that requires a citizen of the United States to submit to an audit.

Title 26, Section 6001 states that unless so required by the Secretary (of the Treasury) there is no need to keep written records.

Of course, should you decide to obey these laws the IRS will put a lien on your property, illegally; garnishee your wages, illegally; and clean out your bank account, illegally.

The challenge is to insist that the IRS enforce the Tax Code as written and against only those who are truly liable.