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Already Caught? The Truth Won't Lower Your IRS Penalties

By Bryan Camp (July 12, 2018, 4:02 PM EDT) -- I am always amused when tax protesters argue that the income tax is voluntary. Often they look at Section 1, see that it just sets out tax tables and conclude the Internal Revenue Code does not impose a requirement to pay the taxes in the tables. They need to read further in. Section 61 establishes what constitutes "gross income" and Section 6012 specifies that pretty much anyone "having for the taxable year gross income which equals or exceeds the exemption amount ..." must file a return. ...

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