TONIGHT we have David Myrland.
HOWEVER, most likely Saturday I will be speaking on the following 3 sections:
26 U.S. Code § 6001.Notice or regulations requiring records, statements, and special returns.
Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe.
26 U.S. Code § 6011.General requirement of return, statement, or list
(a)General rule
When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations.
26 U.S. Code § 6012.Persons required to make returns of income
(a)General ruleReturns with respect to income taxes under subtitle A shall be made by the following:
(1)
(A)Every individual having for the taxable year gross income which equals or exceeds the exemption amount, except that a return shall not be required of an individual—
