Here is a statement of fact, not opinion: Anyone who signs a form 1040 or similar derivative thereof, is comitting perjury. Read the jurat above the signature. Can you honestly say, can your tax preparer honestly say, that you or he 'understands' the IRC and all of the legal ramifications and innuendo applied to each element of the 1040 and the information you have provided? The answer is obviously no. Nobody understands it all and that's the way it's designed.
Further, do you really want to admit and confess that you are a U.S. Citizen? Are you really?
Putting that aside for a moment, it's quite common for me to run across people who have just not gotten around to sending in a 1040 form perhaps for the last couple of years. So now the dilemma arises, 'what to do'?
The 'Filing Statement' as I have used and offer for educational purposes in the IRS FREEDOM course has been used 'in lieu of' the 1040 and clearly establishes a prima facie case which is based on statutory code, implementing regulations and supporting case law and draws definitive conclusions based on the research. The conclusion is that according to the code and supporting case law that no so called 'income tax' is due.
However, we are not trying to force those conclusions on anybody. In fact, we implore the IRS to correct those conclusions if they are erroneous in any way. The overriding theme is that I wanted to comply with my legal obligation and lawful duties and I'm asking the IRS to please correct me with the appropriate law, interpretations and supporting court decisions showing the law being applied as such if it actually differs from my position in any way. I'm asking for guidance in an attempt to comply with my lawful duties.
I use the concept of Notice and Grace. I put the IRS on notice of my position based upon my research and ask them to correct me within 30 days if any correction is needed, or I can only presume that my position is correct and I proceed accordingly. They default. I sent another Notice and give them another 10 days to help me out. They default again and they are given NOTICE OF DEFAULT ABSOLUTE and the matter is closed.
Even though I have clearly established that I owe no income tax according to the law, I still want to 'voluntarily' pay my fair share and I send in a money order for $50 as my contribution.
So nobody can ever say that I haven't filed a return, as the Filing Statement is my 'return'. I have 'filed'.
And nobody can ever say I haven't paid my taxes. The money order sent in negates that claim. I have 'paid'.
After a couple years of that, I have positioned myself whereby there are no W-2s or 1099s being issued in my name anymore, I just ride off into the sunset to live my life free of the IRS once and for all!
This is all part of the IRS FREEDOM PACKAGE which you'll find in the ADVANCED TRAINING LIBRARIES.