§6014 — Income tax return—tax not computed by taxpayer
6 cases·4 followed·2 cited—67% support
Statute Text — 26 U.S.C. §6014
An individual who does not itemize his deductions and who is not described in section 6012(a)(1)(C)(i), whose gross income is less than $10,000 and includes no income other than remuneration for services performed by him as an employee, dividends or interest, and whose gross income other than wages, as defined in section 3401(a), does not exceed $100, shall at his election not be required to show on the return the tax imposed by section 1. Such election shall be made by using the form prescribed for purposes of this section. In such case the tax shall be computed by the Secretary who shall mail to the taxpayer a notice stating the amount determined as payable.
The Secretary shall prescribe regulations for carrying out this section, and such regulations may provide for the application of the rules of this section—
to cases where the gross income includes items other than those enumerated by subsection (a),
to cases where the gross income from sources other than wages on which the tax has been withheld at the source is more than $100,
to cases where the gross income is $10,000 or more, or
to cases where the taxpayer itemizes his deductions or where the taxpayer claims a reduced standard deduction by reason of section 63(c)(5).
Such regulations shall provide for the application of this section in the case of husband and wife, including provisions determining when a joint return under this section may be permitted or required, whether the liability shall be joint and several, and whether one spouse may make return under this section and the other without regard to this section.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.6014-1 Tax not computed by taxpayer for taxable years beginning before January 1, 1970
- Treas. Reg. §Treas. Reg. §1.6014-1(a) In general.
- Treas. Reg. §Treas. Reg. §1.6014-1(b) Computation and payment of tax.
- Treas. Reg. §Treas. Reg. §1.6014-1(c) Joint return.
- Treas. Reg. §Treas. Reg. §1.6014-1(d) Married individuals filing separate returns.
- Treas. Reg. §Treas. Reg. §1.6014-1(e) This section shall apply to taxable years beginning before January 1, 1970.
- Treas. Reg. §Treas. Reg. §1.6014-1(i) §1.6014-1(i)
- Treas. Reg. §Treas. Reg. §1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969
- Treas. Reg. §Treas. Reg. §1.6014-2(a) In general.
- Treas. Reg. §Treas. Reg. §1.6014-2(b) Restriction on making an election.
- Treas. Reg. §Treas. Reg. §1.6014-2(c) Effects of election.
- Treas. Reg. §Treas. Reg. §1.6014-2(d) Joint returns.
- Treas. Reg. §Treas. Reg. §1.6014-2(e) Married individuals filing separate returns.
- Treas. Reg. §Treas. Reg. §1.6014-2(f) Revocation of election.
- Treas. Reg. §Treas. Reg. §1.6014-2(i) §1.6014-2(i)
- Treas. Reg. §Treas. Reg. §1.6014-2(v) §1.6014-2(v)
- Treas. Reg. §Treas. Reg. §1.6014-2(x) The credit under section 45 (relating to overpayments of tax).
- Treas. Reg. §Treas. Reg. §301.6014-1 Income tax return—tax not computed by taxpayer
6 Citing Cases
(3) The computation by the Secretary, pursuant to section 6014, ofthe tax imposed by chapter 1 shall be considered as having been made by the taxpayer and the tax so computed considered as shown by the taxpayerupon his return.
The parties do not dispute that petitioner made a valid election, pursuant to section 6014(a), to have respondent compute his tax liability.4 Respondent’s computation of tax under section 6014 “shall be considered as having been made by the taxpayer and the tax so computed considered as shown by the taxpayer upon his return.” Sec.
(3) The computation by the Secretary, pursuant to section 6014, of the tax imposed by chapter 1 shall be considered as having been made by the taxpayer and the tax so computed considered as shown by the taxpayer upon his return.
ights 2, Pub. L. 104-168, secs. 302(a), 701(c)(3), 110 Stat. 1452, 1457, 1464 (1996). - 10 - 105-34, sec. 1453, 111 Stat. 788, 1055. The erroneous reference was corrected by Congress in the IRS Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 6014(e), 112 Stat. 685, 820, enacted on July 22, 1998, which amended the reference to “subparagraph (A)(iii)” to read “subparagraph (A)(ii)” in section 7430(c)(4)(D). With respect to the consequences that petitioner would ascribe to this drafting