法律英语：16 Do I Really Have to Pay Taxes?

Hello, and welcome to Legal Lad’s Quick and Dirty Tips for a More Lawful¹ Life. I’m your host, Adam Freedman.

But first, your daily dose of legalese: This podcast does not create an attorney-client relationship with any listener. In other words, although I am a lawyer, I’m not your lawyer. In fact, we barely know each other. If you need personalized legal advice, contact an attorney in your community.

Today, with the memory of April 15 still fresh, we take a look at Taxes.

Do I Really Have to Pay Taxes?

When you filed your tax return this year, did you hear a little voice asking “is this really necessary?” If so, you’re not alone. Brandon from Louisiana asks:

Is there a law stating that I have to pay federal income taxes?  If so, where is it in writing?

Well done, Brandon – it’s time that somebody had the nerve to ask that question. And I’m glad it wasn’t me. I think I can shed some light on this topic, even though the short answer is if you earn income, you probably have to pay federal income tax.

This Code’s No DaVinci

Brandon: the obligation to pay federal tax is, in fact, written down. It’s called… the Tax Code! To be exact, it’s the Internal Revenue Code, which is Title 26 of the United States Code. Granted, the bit about individuals having to pay tax is buried in section . . ., well, it’s actually in the very first section of the Code. But hey, who besides a lawyer has a copy of the US Code handy?

Generally, if your gross income exceeds a certain level – and the level depends on your age and marital² status – you will have to file a tax return. More information is available on the IRS website, and you’ll want to consult with an accountant if you have questions about your tax status.

Avoiding or Evading³?

Now, nobody likes paying taxes, but there’s an important distinction to be made. One the one hand, there’s “tax avoidance,” which is the strategy of reducing your tax bill as much as legally possible. There’s nothing wrong that – that’s what people pay CPAs for. But then there’s “tax evasion⁴,” which is the deliberate flouting⁵ of tax laws. Tax evasion can expose you to criminal and civil liability.

The problem is that there are many strategies for tax evasion masquerading as lawful tax avoidance. People dress them up in creative legal arguments hoping to get some judge to buy it. Basically, it never works, but the arguments are amusing so I’ll share some with you.

Is the Income Tax Unconstitutional?

For example, some people argue that the Internal Revenue Code is unconstitutional because of Article One’s requirement that “direct taxes” be apportioned⁶ among the states on the basis of population, rather than on the basis of individual income. The only tiny flaw in this argument is that the Sixteenth Amendment⁷ to the Constitution, ratified⁸ in 1913, specifically grants Congress the power to tax individual incomes without any apportionment. Over the years countless⁹ tax protestors have tried to persuade federal judges that the Sixteenth Amendment was not properly ratified, but such arguments are routinely tossed out of court.

What About the Old Unlawful Money Argument?

Another perennial¹⁰ loser is the argument that the tax code doesn’t apply because the prevailing¹¹ form of currency in the US – Federal Reserve Notes – is not lawful money. In 1980, for example, a Kansas man named Gary Rickman declared that he had no taxable income whatsoever¹², despite the fact that he had admittedly been employed as a mathematics instructor¹³ at a community college. At his trial, Rickman explained that his income was zero “dollars,” because all he had earned were measly Federal Reserve Notes. For the purposes of tax law, Rickman contended, one’s earnings¹⁴ must be either gold or silver coin as supposedly required by the Constitution.

Rickman bolstered¹⁵ his argument by pointing out that the Form 1040 uses the dollar sign ($) which, as everyone knows, is a symbol that refers exclusively to coins, not notes. The idea, it seems, is that the dollar sign comes from the old Spanish Dollar, or piece of eight, which was a silver coin at the time that the “dollar” was adopted as the unit of American currency. The federal court of appeals referred to this theory as “the height of absurdity” and upheld his conviction for tax evasion.

Procrastinators Unite!

Finally, if you really, really intended to file your tax return but just haven’t gotten around to it, you might be suffering from late-filing syndrome¹⁶.

This was the argument made by Charles O’Byrne, a top aide to New York Governor David Paterson who admittedly failed to file tax returns for five years despite being highly-educated and having ample income.

Although it sounds like a bad joke, late-filing syndrome has been invoked¹⁷ by tax lawyers for years under various labels, including failure-to-file syndrome. According to experts, tax scofflaws who can show that they suffer from the syndrome stand a better chance of avoiding criminal sanctions.

A 1994 article in New York Law Journal co-authored by Elliot Silverman, a lawyer, and Dr. Stephen J. Coleman, a practicing psychiatrist¹⁸, described the condition in detail, including the intriguing¹⁹ hypothesis that people who routinely fail to file taxes are “perfectionists.” Well, why not? A zero tax liability would satisfy most people’s idea of perfection.

If you feel a case of late filing syndrome coming over you, be sure to consult some combination of physician, lawyer, and CPA – and maybe a priest or rabbi for good measure.

Also, if you have dog – or are thinking of getting one – you’ll want to check out the latest addition to the Quick and Dirty Tips lineup: The Dog Trainer, who offers quick and dirty tips for teaching and caring for your four-legged friend. Listen to the Dog Trainer’s latest episode on iTunes.

You can send questions and comments to。。。or call them in to the voicemail line at 206-202-4LAW.  Please note that doing so will not create an attorney-client relationship and will be used for the purposes of this podcast only.
 

1 lawful   

adj.法律许可的，守法的，合法的

参考例句：

• It is not lawful to park in front of a hydrant.在消火栓前停车是不合法的。
• We don't recognised him to be the lawful heir.我们不承认他为合法继承人。

2 marital   

adj.婚姻的，夫妻的

参考例句：

• Her son had no marital problems.她的儿子没有婚姻问题。
• I regret getting involved with my daughter's marital problems;all its done is to bring trouble about my ears.我后悔干涉我女儿的婚姻问题, 现在我所做的一切将给我带来无穷的烦恼。

3 evading   

逃避( evade的现在分词 )； 避开； 回避； 想不出

参考例句：

• Segmentation of a project is one means of evading NEPA. 把某一工程进行分割，是回避《国家环境政策法》的一种手段。 来自英汉非文学 - 环境法 - 环境法
• Too many companies, she says, are evading the issue. 她说太多公司都在回避这个问题。

4 evasion   

n.逃避，偷漏(税)

参考例句：

• The movie star is in prison for tax evasion.那位影星因为逃税而坐牢。
• The act was passed as a safeguard against tax evasion.这项法案旨在防止逃税行为。

5 flouting   

v.藐视，轻视( flout的现在分词 )

参考例句：

• By selling alcohol to minors,the shop is deliberately flouting the law. 向未成年人出售烈性酒，是商店故意犯罪法。 来自口语例句
• By selling alcohol to minor, the shop is deliberately flouting the law. 向未成年人出售烈性酒，是商店故意犯法。 来自互联网

6 apportioned   

vt.分摊，分配（apportion的过去式与过去分词形式）

参考例句：

• They apportioned the land among members of the family. 他们把土地分给了家中各人。
• The group leader apportioned them the duties for the week. 组长给他们分派了这星期的任务。 来自《现代汉英综合大词典》

7 amendment   

n.改正，修正，改善，修正案

参考例句：

• The amendment was rejected by 207 voters to 143.这项修正案以207票对143票被否决。
• The Opposition has tabled an amendment to the bill.反对党已经就该议案提交了一项修正条款。

8 ratified   

v.批准，签认（合约等）( ratify的过去式和过去分词 )

参考例句：

• The treaty was declared invalid because it had not been ratified. 条约没有得到批准，因此被宣布无效。
• The treaty was ratified by all the member states. 这个条约得到了所有成员国的批准。

9 countless   

adj.无数的，多得不计其数的

参考例句：

• In the war countless innocent people lost their lives.在这场战争中无数无辜的人丧失了性命。
• I've told you countless times.我已经告诉你无数遍了。

10 perennial   

adj.终年的；长久的

参考例句：

• I wonder at her perennial youthfulness.我对她青春常驻感到惊讶。
• There's a perennial shortage of teachers with science qualifications.有理科教学资格的老师一直都很短缺。

11 prevailing   

adj.盛行的；占优势的；主要的

参考例句：

• She wears a fashionable hair style prevailing in the city.她的发型是这个城市流行的款式。
• This reflects attitudes and values prevailing in society.这反映了社会上盛行的态度和价值观。

12 whatsoever   

adv.（用于否定句中以加强语气）任何；pron.无论什么

参考例句：

• There's no reason whatsoever to turn down this suggestion.没有任何理由拒绝这个建议。
• All things whatsoever ye would that men should do to you,do ye even so to them.你想别人对你怎样，你就怎样对人。

13 instructor   

n.指导者，教员，教练

参考例句：

• The college jumped him from instructor to full professor.大学突然把他从讲师提升为正教授。
• The skiing instructor was a tall,sunburnt man.滑雪教练是一个高高个子晒得黑黑的男子。

14 earnings   

n.工资收人；利润，利益，所得

参考例句：

• That old man lives on the earnings of his daughter.那个老人靠他女儿的收入维持生活。
• Last year there was a 20% decrease in his earnings.去年他的收入减少了20%。

15 bolstered   

v.支持( bolster的过去式和过去分词 )；支撑；给予必要的支持；援助

参考例句：

• He bolstered his plea with new evidence. 他举出新的证据来支持他的抗辩。 来自《现代英汉综合大词典》
• The data must be bolstered by inferences and indirect estimates of varying degrees of reliability. 这些资料必须借助于推理及可靠程度不同的间接估计。 来自辞典例句

16 syndrome   

n.综合病症；并存特性

参考例句：

• The Institute says that an unidentified virus is to blame for the syndrome. 该研究所表示,引起这种综合症的是一种尚未确认的病毒。
• Results indicated that 11 fetuses had Down syndrome. 结果表明有11个胎儿患有唐氏综合征。

17 invoked   

v.援引( invoke的过去式和过去分词 )；行使（权利等）；祈求救助；恳求

参考例句：

• It is unlikely that libel laws will be invoked. 不大可能诉诸诽谤法。
• She had invoked the law in her own defence. 她援引法律为自己辩护。 来自《简明英汉词典》

18 psychiatrist   

n.精神病专家；精神病医师

参考例句：

• He went to a psychiatrist about his compulsive gambling.他去看精神科医生治疗不能自拔的赌瘾。
• The psychiatrist corrected him gently.精神病医师彬彬有礼地纠正他。

19 intriguing   

adj.有趣的；迷人的v.搞阴谋诡计(intrigue的现在分词)；激起…的好奇心

参考例句：

• These discoveries raise intriguing questions. 这些发现带来了非常有趣的问题。
• It all sounds very intriguing. 这些听起来都很有趣。 来自《简明英汉词典》