Supporting Schedule for the 1040 Form

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comply with 12 USC 411 in redeeming FRNs for lawful money, and NOT to evade taxes?

Here is what Criminal Tax Manual 8.00 -- ATTEMPT TO EVADE OR DEFEAT TAX has to say about Attempt To Evade.

I find it interesting; In Daniel, the defendant argued that there was no tax deficiency since no assessment or demand for payment had been made. The court rejected this reasoning, holding that a tax deficiency arises by operation of law on the date that the return is due if the taxpayer fails to file a tax return and the government can show a tax liability.


Operation of law . The manner in which an individual acquires certain rights or liabilities through no act or cooperation of his or her own, but merely by the application of the established legal rules to the particular transaction.

Also on that same page is this ...........

A certificate of assessments and payments is prima facie evidence of the asserted tax deficiency, which, if unchallenged, may suffice to prove the tax due and owing.