Earlier, I summarized the troll’s “belief” about how the law works, as follows:
Taxes on Federal tax returns are assessed only based on part 70 of title 27 of the Code of Federal Regulations, and since part 70 deals only with selling alcohol, etc., then the Federal income tax cannot apply to (fill in the blank, compensation for services, interest income, whatever, etc., etc.).
I asked him if this was an accurate reading of what he believed. The Troll responded with this statement:
As far as what the code is telling me regarding assessments, yes you are reading me correctly.
So under his theory, as I understand his theory, any Federal tax (not just the income tax) imposed in title 26 could be legally assessed only if the tax were somehow related to alcohol, etc. Indeed,
the very first assessment statute cited by the Troll is
section 6201, which provides in part:
The Secretary is authorized and required to make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this title, or accruing under any former internal revenue law [ . . . ]
--from 26 USC section 6201(a) (underlining added).
The underlined reference to “this title” is a reference to the title of the United States Code in which section 6201 is located -- namely, title 26, a codification of the Internal Revenue Code of 1986, as amended. The assessment authority under section 6201 applies, by its very terms, to ALL TAXES imposed by THIS TITLE. The assessment authority granted to the Secretary by Congress in section 6201 applies to the assessments of “
all taxes” (including interest, penalties, etc.) imposed by the Internal Revenue Code, title 26 of the U.S. Code.
Setting aside Federal income taxes, under the troll’s goofy theory:
-----an assessment of a tax on certain transfers of property upon death (section 2001 of title 26 of the U.S. Code) could not be valid unless the transfers of property were somehow related to “alcohol”, etc.
-----an assessment of a tax on certain transfers of property by gift (section 2501) could not be valid unless the transfers of property were somehow related to “alcohol”, etc.
-----an assessment of the tax on certain sales of luxury passenger vehicles (section 4001) could not be valid unless the sale of the vehicle were somehow related to “alcohol”, etc.
-----an assessment of the tax on fuel used in commercial transportation on inland waterways (section 4042) could not be valid unless the fuel were somehow related to “alcohol”, etc.
-----an assessment of the tax on certain retail sales of heavy trucks and trailers (section 4051) could not be valid unless the trucks and trailers were somehow related to “alcohol”, etc.
-----an assessment of the tax on the sales of certain automobiles (section 4064) could not be valid unless the automobile also related to “alcohol”, etc.
-----an assessment of the tax on certain sales of certain vaccines for diphtheria, tetanus, pertussis, measles, mumps, rubella, polio, hepatitis A and B, chicken pox, etc. (sections 4131 and 4132) could not be valid unless the diphtheria, tetanus, pertussis, measles, mumps, rubella, polio, hepatitis A and B, chicken pox, etc., were related to “alcohol”, etc.
-----an assessment of the tax on the sales of sport fishing equipment and bows and arrows (section 4161) could not be valid unless the fishing equipment or bows and arrows were somehow related to “alcohol”, etc.
-----an assessment of the tax on amounts paid for certain kinds of air transportation (section 4261) could not be valid unless the air transportation were somehow related to “alcohol”, etc.
-----an assessment of the tax on the issuances of certain insurance policies (section 4371) could not be valid unless the issuance of the insurance policy were somehow related to “alcohol”, etc.
-----an assessment of the tax on the receipt of crude oil at an oil refinery located in the United States (section 4611) could not be valid unless the crude oil were somehow related to “alcohol”, etc.
-----an assessment of the tax on certain sales of ozone depleting chemicals, etc. (section 4681) could not be valid unless the chemicals were somehow related to “alcohol”, etc.
-----an assessment of the tax on the receipt of a “golden parachute payment” (section 4999 and section 280G(b)) could not be valid unless the payment were somehow related to “alcohol”, etc.
The idea that a grown man of 50 years of age could actually believe that the publishing of a list of sections of the Internal Revenue Code in the Federal Register somehow means that the assessment of a Federal income tax -- or the assessment of any of these other taxes -- imposed under title 26 of the U.S. Code could somehow be valid only if the tax, etc., were somehow related to alcohol, etc., is hilarious.