Isn it important to address any inaccuracies that might exist in the IRSs Individual Master File (IMF)?
A. The static entries in an IMF, regardless of their accuracy, are not what is relied upon for presuming or establishing liabilities. Not only are such entries not sworn testimony, and therefore without legal standing, but the law does not provide for the use of such information in this way. What ARE relied upon for such purposes, and DOES have legal standing– sworn “information return” allegations– are addressed by a properly-filed 1040, etc., which simultaneously introduces into the record hard, sworn evidence pertinent to the sort of inaccuracies which might show up in an IMF. For instance, Joe Smith from Toledo might be identified by an IMF code as being a Virgin Islander (erroneously, of course, and entirely unsupported by any evidence). However, one is not made subject to, or liable for, the “income” tax merely by being a Virgin Islander (or being inaccurately characterized as one); and, when Joe sends in his 1040, sworn-to under penalty of perjury and specifying his address as
