shad@teldata.UUCP (Warren N. Shadwick) (06/06/84)
*
Can anyone please tell me how the IRS is in conformance to this law
on their W-4 and 1040 forms?
5 U.S.C. 552a. Records maintained on individuals
(e) AGENCY REQUIREMENTS.--Each agency that maintains
a system of records shall--
(3) inform each individual whom it asks to supply
information, on the form which it uses to col-
lect the information or on a separate form that
can be retained by the individual--
(A) the authority (whether granted by statute,
or by executive order of the President)
which authorizes the solicitation of the
information and whether disclosure of
such information is mandatory or volun-
tary;
(B) the principal purpose or purposes for
which the information is intended to be
used;
(C) the routine uses which may be made of the
information ...; and
(D) the effects on him, if any, of not providing
all or any part of the requested information;
Does anyone remember a phrase on these forms that states,
"The response to this information request is mandatory."
That's mandatory compliance. I thought it was voluntary compliance.
Also, does anyone remember if there is a statement in the 1040
instructions that states (for example):
"If you do not answer line 5 you will be subject to
penalties ranging from one year to life."
Can anyone enlighten me? It seems as if the IRS is dealing in
fraudulent documents.
Warreneder@ssc-vax.UUCP (Dani Eder) (06/06/84)
6 June 1984
Unfortunately, I moved recently, and my files on the IRS are
still boxed, but here is what I understand about the subject from memory.
The IRS wants you to believe the 'Privacy Act and Paperwork Reduction
Act Notice' found in the instructions to the form 1040 fulfills the
statutory requirements. The notice is written in such a way as to mislead
the average individual. Find a copy of it from any recent year. Read it
very carefully and see where it says 'your response under these sections
is mandatory'. It refers to sections of the law, I think Internal Revenue
Code of 1954 sections 6001 and 6011. The text of these sections say
something about 'persons required to file returns' but do not say who
is required to file. It gets complicated.
Turning to the question of penalties, they are required to tell you
what the panalties are for not giving the required information (i.e. file
return). This is supposed to be in specific terms. As examples, look
at a form W-4, it lists a $500 fine for false information. Look at a
draft registration form, it says $10000 fine and 5 years in jail for
failure to register. What does the notice say? Something vague about
'penalties may be assessed'.
About the next to last paragraph of the notice, read what it says
about "If you do not file a return". It says they disallow deductions
from the return. What return? You didn't file one! Well, in the
Internal Revenue Code, section 3201 or 3301 (I'm doing this from memory)
it says the Secretary of the Treasury has to file a return for you if
you do not file one.
If you want further information, send me mail, and I'll dig up my notes.
Dani Eder / ssc-vax!eder / Boeing Aerospace Companyjoseph@hp-pcd.UUCP (06/16/84)
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That the IRS never deals in fraudulent or illegal documents is,
unfortunately axiomatic with the IRS. What other agency can
simply confiscate ALL of your assets, without out even indicating
they are doing it. No, don't ask, this in no way violates your
rights as specified in the Bill of Rights.
If anyone knows of other IRS axioms could they please post them.
...hp-pcd!joseph