Sec. 6011. General Requirement of Return
Sec. 6011. General requirement of return, statement, or list.
(a) General rule. When required by regulations prescribed by the Secretary any person made liable for any tax
imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and
regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the information
required by such forms or regulations...........
26 USC 6011
This section says it applies to anyone who is "made liable".
And who is "made liable" ?
Sec. 1461 said the Withholding Agents are "made liable".
(see Sec. 1461. Liability for Withheld Tax) !!
This Section only applies to Withholding Agents !!
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Last Update: 03/01/07
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Sec. 6011. General Requirement of Return