What makes a taxpayer?

[powder]

What makes a person a taxpayer?

[Anthony Joseph]

What makes a person a taxpayer?

Believing that "you" are a 'taxpayer'.

[powder]

Believing that "you" are a 'taxpayer'.

Is it just a belief or an implicated contractual obligation?

[allodial]

Some things which might give a person taxpayer or taxable entity status:

[1] In Canada, USA, UK, NZ, Australia, etc. applying for a tax ID or the like or some similar revenue oriented account (note: a Social Security Account Number is not a taxpayer ID although the digits can be used as an account number at the IRS; in Canada at the CRA) (can be sales/GST, VAT, income, withholding, provisional, child support, fuel-related, etc.);
[2] "Imprescription" or "prescription" by making a purchase at or through retailer with sales tax ID --you might be paying tax under their vendor license (for them);
[3] In the U.S. completing a W-4 with respect to employment;
[4] Holding an interest-bearing bank account where a bank's withholding liability might be invoked under tax regulations;
[5] signing some contract to agree to pay tax whether for someone else or otherwise.

The taxpayer or taxable entity status is one thing. The events giving rise to taxable income or assessments being a separate and subsequent matter.

[Anthony Joseph]

Who will take the stand and swear, under oath or affirmation, that i; a man, am a taxpayer?

[allodial]

Who will take the stand and swear, under oath or affirmation, that i; a man, am a taxpayer?

Typically there is some form with some certification made under penalties of perjury. Perhaps the person or its/his/her fiduciaries first becomes part of the extant tax court before the person in question becomes a taxpayer or taxable entity?

[Anthony Joseph]

Typically there is some form with some certification made under penalties of perjury. Perhaps the person or its/his/her fiduciaries first becomes part of the extant tax court before the person in question becomes a taxpayer or taxable entity?

Certification without verification in viva voce is just dead paper; and it is 'you' who gives it life and power.

[allodial]

Certification without verification in viva voce is just dead paper; and it is 'you' who gives it life and power.

There are those who view handwriting, print and typewriting as a memorialization of events. Also, typically those forms are in boxes. A printed promissory note, for example, being memorialization of the agreement or meeting of minds.

[Anthony Joseph]

There are those who view handwriting, print and typewriting as a memorialization of events. Also, typically those forms are in boxes. A printed promissory note, for example, being memorialization of the agreement or meeting of minds.

i agree; yet who is memorializing? Let him/her come forth and verify, for the record, said memorial; leaving NO DOUBT as to the veracity of what is written.

[allodial]

i agree; yet who is memorializing? Let him/her come forth and verify, for the record, said memorial; leaving NO DOUBT as to the veracity of what is written.

If John and Robert write down their agreement to show up at a particular spot and do something. The writing down is the memorialization. The written agreement tends to be referred to as a "contract".



Related: Law of Contracts (Hornbook Series) [Hardcover].