CITES BY TOPIC:  taxpayer

26 U.S.C. §7701(a)14:

Taxpayer

The term ''taxpayer'' means any person subject to any internal revenue tax.


PDF Your Rights as a Nontaxpayer-IRS pamphlet (OFFSITE LINK)


PDF Who are "taxpayers" and who needs a "Taxpayer Identification Number"? (OFFSITE LINK)


"Taxpayer" v. "Nontaxpayer": Which one are you?--excellent article


PDF Your Rights as a Taxpayer-IRS pamphlet (OFFSITE LINK)


26 U.S.C. 1313:  Definitions

(b) Taxpayer

Notwithstanding section 7701(a)(14), the term ''taxpayer'' means any person subject to a tax under the applicable revenue law.


26 U.S.C. §6651 Notes:

''(a) Prohibition. - The officers and employees of the Internal Revenue Service - ''(1) shall not designate taxpayers as illegal tax protesters (or any similar designation); and ''(2) in the case of any such designation made on or before the date of the enactment of this Act (July 22, 1998) - ''(A) shall remove such designation from the individual master file; and ''(B) shall disregard any such designation not located in the individual master file. ''(b) Designation of Nonfilers Allowed. - An officer or employee of the Internal Revenue Service may designate any appropriate taxpayer as a nonfiler, but shall remove such designation once the taxpayer has filed income tax returns for 2 consecutive taxable years and paid all taxes shown on such returns. ''(c) Effective Date. - The provisions of this section shall take effect on the date of the enactment of this Act (July 22, 1998), except that the removal of any designation under subsection (a)(2)(A) shall not be required to begin before January 1, 1999.'

[26 U.S.C. §6651 Notes]


PDFLong v. Rasmussen, 281 F. 236 (1922)

"The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers, and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them Congress does not assume to deal, and they are neither of the subject nor of the object of the revenue laws..."

[Long v. Rasmussen, 281 F. 236 (1922)]


PDF Botta v. Scanlon, 288 F.2d. 504, 508 (1961)

"A reasonable construction of the taxing statutes does not include vesting any tax official with absolute power of assessment against individuals not specified in the statutes as a person liable for the tax without an opportunity for judicial review of this status before the appellation of 'taxpayer' is bestowed upon them and their property is seized..."

[Botta v. Scanlon, 288 F.2d. 504, 508 (1961)]


PDF Economy Plumbing & Heating v. U.S., 470 F.2d. 585 (1972)

“Revenue Laws relate to taxpayers [officers, employees, and elected officials of the Federal Government] and not to non-taxpayers [American Citizens/American Nationals not subject to the exclusive jurisdiction of the Federal Government].  The latter are without their scope.  No procedures are prescribed for non-taxpayers and no attempt is made to annul any of their Rights or Remedies in due course of law.  With them[non-taxpayers] Congress does not assume to deal and they are neither of the subject nor of the object of federal revenue laws.”

[Economy Plumbing & Heating v. U.S., 470 F.2d. 585 (1972)]


Great IRS Hoax, section 5.3.1: "Taxpayer" v. "Nontaxpayer"


C.I.R. v. Trustees of L. Inv. Ass'n, 100 F.2d. 18 (1939):

"And by statutory definition, 'taxpayer' includes any person, trust or estate subject to a tax imposed by the revenue act.  ...Since the statutory definition of 'taxpayer' is exclusive, the federal courts do not have the power to create nonstatutory taxpayers for the purpose of applying the provisions of the Revenue Acts..."

[C.I.R. v. Trustees of L. Inv. Ass'n, 100 F.2d. 18 (1939)]


Rowen v. U.S., 05-3766MMC. (N.D.Cal. 11/02/2005)

Specifically, Rowen seeks a declaratory judgment against the United States of America with respect to "whether or not the plaintiff is a taxpayer pursuant to, and/or under 26 U.S.C. 7701(a)(14)." (See Compl. at 2.) This Court lacks jurisdiction to issue a declaratory judgment "with respect to Federal taxes other than actions brought under section 7428 of the Internal Revenue Code of 1986," a code section that is not at issue in the instant action. See 28 U.S.C. 2201; see also Hughes v. United States, 953 F.2d 531, 536-537 (9th Cir. 1991) (affirming dismissal of claim for declaratory relief under 2201 where claim concerned question of tax liability). Accordingly, defendant's motion to dismiss is hereby GRANTED, and the instant action is hereby DISMISSED.

[Rowen v. U.S., 05-3766MMC. (N.D.Cal. 11/02/2005)]