| There are certain people who try to avoid paying | | | | on capital gains, earnings, property, etc. |
| taxes by circumventing the law because they don't | | | | As stated in this excerpt from Economy Plumbing and |
| know how far and wide the IRS reaches. The IRS | | | | Heating Co. vs. the US, non-taxpayers are excluded |
| constitutionality and jurisdiction are usually questioned | | | | from the jurisdiction of the IRS: |
| by tax "protesters." As a taxpayer, you need to know | | | | "The revenue laws are a code or system in regulation |
| the laws, so you don't end up suffering from IRS | | | | of tax assessment and collection. They relate to |
| issues in the future. Let's take a look at the extent and | | | | taxpayers, and not to non-taxpayers. The latter are |
| jurisdiction of the Internal Revenue Service. | | | | without their scope. No procedure is prescribed for |
| A term normally heard on movies, jurisdiction provides | | | | non-taxpayers, and no attempt is made to annul any |
| leaders the authority to enforce punishment when | | | | of their rights and remedies in due course of law. With |
| addressing legal situations. | | | | them [non-taxpayers] Congress does not assume to |
| The IRS is a bit more amorphous since it has | | | | deal, and they are neither of the subject nor of the |
| jurisdiction over all the taxpayers in the United States, | | | | object of the revenue laws." |
| as well as those who make any income in the United | | | | You can determine if you are a non-taxpayer and |
| States. If you fail to understand that you have | | | | avoid IRS problems by visiting your state's tax website |
| obligations to pay taxes as a taxpayer, you'll definitely | | | | or the IRS website. |
| have IRS issues. | | | | To discredit the IRS's jurisdiction, tax protesters insist |
| The Code of Federal Regulations, Title 26 speaks | | | | that the 16th Amendment providing Congress the |
| about the IRS: | | | | power to collect taxes on income was not properly |
| "The Internal Revenue Service is a bureau of the | | | | ratified. With a majority vote, the 16th Amendment |
| Department of the Treasury under the immediate | | | | was in fact ratified. |
| direction of the Commissioner of Internal Revenue. The | | | | The IRS has no jurisdiction because it's not a |
| Commissioner has general superintendence of the | | | | government agency is another ridiculous argument. |
| assessment and collection of all taxes imposed by any | | | | Actually, because the Secretary of Treasury has |
| law providing internal revenue. The Internal Revenue | | | | enforcement and administration power over the laws |
| Service is the agency by which these functions are | | | | of internal revenue, the IRS was created. Arguments |
| performed." | | | | such as these will give people IRS problems because |
| If you're a resident of the US, a non-resident earning | | | | the IRS does have jurisdiction over taxpayers. |
| money in the US, a citizen residing in foreign countries, | | | | Failure to pay taxes or report your income accurately |
| or a citizen earning money in foreign countries, the IRS | | | | can lead to serious IRS problems. You are under IRS |
| has jurisdiction over you as a taxpayer. You will | | | | jurisdiction if you are a taxpayer. |
| encounter issues with the IRS if you don't pay taxes | | | | |