(Back to IRS Introduction)sign, or re-sign
Getting me to sign a tax return is critical to the IRS strategy. The tax return is the form I would use to 'volunteer' to pay my tax based on the IRS rules and if I were to sign the return, I would be signing an affidavit that I have told them everthing they want to know. If I sign the affidavit and don't tell them everything, then I am guilty of perjury and the IRS can lawfully subpoena my books and records to discover what I have neglected to tell them. If they can't get me to sign the affidavit, then they have no lawful (or legal) basis to summon me or my records. Since they don't have, and cannot obtain, my books and records, they cannot assess my tax liability.
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Copyright at Common Law, West El Paso Information Network, 1997