Q:

Subject: voluntary

so what dose the word voluntary mean in the irs statements? im just trying to understand whats goin on i have done much research and found no law that states we haft to pay taxes please help
kyle

Chapter 6200 at 6210 states that… “It is the goal of the Internal Revenue Service to encourage and achieve the highest possible degree of voluntary compliance with the tax laws…”
  
        Chapter 100 at 110 states that… “The primary mission of the Taxpayer Service is to promote voluntary compliance through education and assistance to taxpayers.”
  
        In Part VI, under Section 6810-Taxpayer Service, it is stated at (13) 31(1)(f) that… “returns are voluntarily submitted by taxpayers.”

        In Operating Techniques and Reporting Section 6810 at (13) 91(1)(a), the Manual states: “securing a valid voluntary income tax return from the taxpayer…”
  
        In the Section on IRS Policy Statements at P-4-84, the Manual states: “The purpose of criminal tax investigations is to enforce the tax laws and to encourage voluntary compliance.”

        In the General Section, at 4022.65(3) it is said that… “When a person indicates he/she will voluntarily comply but requests that he/she be served…”

        In the Automated Collection Function Procedures at 5535.4, the Manual states that the IRS may file returns under 6020(b) if the returns are… “not filed voluntarily.”)

        Furthermore, Webster’s Dictionary defines the word voluntary to mean the following:

        Voluntary: brought about by one’s own free choice; given or done of one’s own free will; freely chosen or undertaken; arising in the mind without external constraint; spontaneous; in law, (a) action done without compulsion or persuasion.

A:

Kyle:

Don’t fall into the trap of believing the idiotic argument that paying taxes is completely voluntary.  This bogus claim has long been used by tax protestors, many of who are now in prison for following and encouraging others to use that very tactic.

The IRS language clearly intends for people to voluntarily file tax returns and pay their taxes.  However, that is only half of the story.  If some people do not voluntarily comply, IRS will do it for them and hit those people with severe penalties for noncompliance, including the seizure of all of their possessions and time in prison.

This is no different than how our society handles all crimes.  We are all expected not to drive faster than posted speed limits, not kill other people, not steal things that don’t belong to us, etc, etc.  If we fail to volunteer not to do those things, there are police and a judicial system that will deal with us, with appropriate punishments.

Not filing tax returns and paying everything you owe is considered just as much of a crime as committing murder, and IRS will nail anyone who does not voluntarily comply with those rules.  It is also a fact that accused murderers are allowed more personal rights and protections against improper accusations than are alleged tax cheaters in this country.  IRS is not constrained by any of the constitutional limitations and protections that the police have to deal with. That may not be right, but it is the way things are.

I hope this clears things up for you. The IRS website has a lot of info on this and other similarly ridiculous tax protestor arguments.  Check out Number 6 in this list of IRS’s Dirty Dozen Tax Scams. 

6. Frivolous Arguments. Promoters have been known to make the following outlandish claims: the Sixteenth Amendment concerning congressional power to lay and collect income taxes was never ratified; wages are not income; filing a return and paying taxes are merely voluntary; and being required to file Form 1040 violates the Fifth Amendment right against self-incrimination or the Fourth Amendment right to privacy. Don’t believe these or other similar claims. These arguments are false and have been thrown out of court. While taxpayers have the right to contest their tax liabilities in court, no one has the right to disobey the law.

Good luck.

Kerry Kerstetter