Clause (iv) shall not apply if for the taxable year such spouse makes a separate return or any other taxpayer is
entitled to an exemption for such spouse under section 151(c).....
And the The Paperwork Reduction Act Notice said you have to file for tax that you are LIABLE for.
Did you notice that 1.6012-0 REQUIRES THE SAME FORM ?
That Form, would of course, satisfy the requirements of this code section, in regards to that tax liability, which does indeed apply to individuals under Sec. 1. Tax Imposed, IN A LIMITED FASHION, as documented in the LAW. Form 1040 is not actually related to the reporting of a citizen's OWN income. The Proper Legal Use of Form 1040 clearly shows how Form 1040 is supposed to used under the law !
These requirements cannot be legally expanded by internal IRS administrative policy. Only through changes in the Constitution and then, the law !
Last Update: 03/01/07
Web Author: The Disciples of Truth
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