Federal Income Tax Reparation Laws

 

The following excerpts of federal law are intended to illustrate the general laws whereby an individual may sue for reparation of federal income tax. However this list is by no means complete. Any individual contemplating reparation is advised to study the law more carefully and in detail before attempting such an action. Further, reparation of income tax can only be claimed on income taxes already paid to the government and can in no way be used to avoid paying income tax in the first place nor is it the intent of Mr. Walker to suggest in manner whatsoever that it should be.

 

 

26 U.S.C. 6501(a): “General rule. Except as otherwise provided in this section, the amount of any tax imposed by this title shall be assessed within 3 years after the return was filed…”

26 U.S.C. 7422(a): “No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected,…until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard, and the regulations of the secretary established in pursuance thereof.”

28 U.S.C. 2675(a): “An action shall not be instituted upon a claim against the United states for money damages for injury or loss of property or personal injury…caused by the negligent or wrongful act or omission of any employee of the government while acting within the scope of his office or employment, unless the claimant shall have first presented the claim to the appropriate Federal agency and his claim shall have been finally denied by the agency in writing and sent by certified or registered mail. The failure of an agency to make final disposition of a claim within six months after it is filed shall, at the option of the claimant any time thereafter, be deemed a final denial of the claim for the purposes of this section.”