Who is I.R.C. Subtitle A law for? • To what excise taxable activity does it apply? • What behavior constitutes consent to engage in the activity and pay taxes incident to it?.
The answers to the above questions are contained in the pamphlet below: The Requirement for Consent, Form #05.003 http://sedm.org/Forms/FormIndex.htm (OFFSITE LINK) The answers to those questions are: • It is law for persons in the District of Columbia, which is what the “United States” is defined as in 26 U.S.C. 7701(a)(9) and (a)(10). It is also law for anyone else who signs an agreement or contract with the U.S. government, such as a W-4, 1040, SS-5, or who constructively consents based on their behavior. • The taxable activity is a “trade or business”. • Consent to engage in the activity is manifested by the means identified in item 3.10 earlier. For a detailed analysis on who the I.R.C. is “law” for, refer to the following article: Requirement for Consent, Form #05.003 http://sedm.org/Forms/MemLaw/Consent.
Related Questions
- Who is I.R.C. Subtitle A law for? • To what excise taxable activity does it apply? • What behavior constitutes consent to engage in the activity and pay taxes incident to it?.
- If by law a child is able to consent to treatment without parental permission, can they also consent to participate in research related to that treatment?
- What is the First Person Consent Law?
