On what contract are two signatures found, memorializing a meeting of the minds in agreement, that one is a taxpayer?Originally Posted by allodial
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].
If one files a 1040 form, then one augments and supports the "evidence trail" of the person's involvement in the tax realm. So I suppose in that regard the person is a taxpayer, potentially, if the person creates a taxable event.
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