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].

[powder]

if the writing is the agreement, isnt the tax return one's own admission/certification that their person is a tax payer?

[allodial]

if the writing is the agreement, isnt the tax return one's own admission/certification that their person is a tax payer?

With the, say, 1040 the Revenue Agent is effectively making an assessment before the U.S. Tax Court. IMHO, it important to keep the potential depth and breadth of the paper trail in mind since typically a person isn't going to file a 1040 or a 1041 or an 1120 without some kind of W9, SS-4, SS-5, W8, I-9, W-4, 1099 and such being filed. And it is very much a court of record: the 1040 and the postmarks are records. Losing track of the other evidence I suspect would prevent someone from seeing the remedy due to inability to see the cause. A bank signature card or even paychecks could be part of the evidentiary trail.

[Chex]

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].

Quote Originally Posted by Anthony Joseph View Post

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.

http://www.irs.gov/Individuals/International-Taxpayers/Taxpayer-Identification-Numbers-(TIN)

Tax Identification Number Vs. Social Security Number by Louise Balle, Demand Media Identification

A tax identification number is a nine-digit ID that government authorities use to identify a business or individual. The tax identification number for an individual is called his Social Security number. The tax identification number for a business entity is usually called an Employer Identification Number (EIN) or just a TIN. In short, a Social Security number is a type of tax identification number, but a tax identification number isn't always a Social Security number.

Purpose. The main purpose of any tax identification number is to allow the business owner to pay taxes on behalf of the business. When filing business taxes, the company owner must include this number on her tax forms. Banks require a tax identification number to open an account in the business name. Suppliers and customers sometimes ask for a tax identification number in order to establish an account with the company or cut a check for payment for tax reasons. http://smallbusiness.chron.com/tax-i...mber-4459.htmlhttp://en.wikipedia.org/wiki/Nationa...#United_States

A Social Security number may be obtained by applying on Form SS-5, "Application for A Social Security Number Card".[2] http://en.wikipedia.org/wiki/Social_...#United_States

http://www.dmv.org/ut-utah/id-cards.php

Important changes to the Utah license or identification card that will affect you!

If you are a U.S. Citizen, U.S. National or Permanent Resident Alien, you must provide the following documentation to obtain or renew a License, Learner Permit, Identification Card or Commercial Driver License. http://publicsafety.utah.gov/dld/doc...re9-13_000.pdf

[Chex]

With the, say, 1040 the Revenue Agent is effectively making an assessment before the U.S. Tax Court. IMHO, it important to keep the potential depth and breadth of the paper trail in mind since typically a person isn't going to file a 1040 or a 1041 or an 1120 without some kind of W9, SS-4, SS-5, W8, I-9, W-4, 1099 and such being filed. And it is very much a court of record: the 1040 and the postmarks are records. Losing track of the other evidence I suspect would prevent someone from seeing the remedy due to inability to see the cause. A bank signature card or even paychecks could be part of the evidentiary trail.

Does the revenue agent go before the tax court or are they making the assessment at their desk? If you have to have a meeting with a revenue agent and informing it to follow the 1040 and do what the law tells you to do and redeem these frn's now does the revenue agent go to the irs lawyers and ask them for advise? With the W9, SS-4, SS-5, W8, I-9, W-4, 1099 and stamped paychecks and such being filed does that not keep track of the frn's your redeeming And is it very much a court of record?

I suspect it would prevent the revenue agent from seeing the remedy due to inability to see the law and take matters into their own hands.

Does the revenue agent have the power to override the United States Code is the codification by subject matter of the general and permanent laws of the United States?
It is divided by broad subjects into 51 titles.

And what information are they asking for here as identification ? http://www.irs.gov/pub/irs-pdf/f1040.pdf Your social security number?

[Anthony Joseph]

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".

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

On what contract are two signatures found, memorializing a meeting of the minds in agreement, that one is a taxpayer?

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.