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NUMBER 171
or VOLUME II
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You will find these sections of the Federal Re2ister codified at 26 use 6011 wherein the
code states:
(a) General rule. When required by regulations prescribed by the Secretary any person made liable for any tax
imposed by this title, or for the collection thereof, shall make a return or statement according to the forms and
regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the
information required by such forms or regulations.
The term "statement" as used in 26 use 6011(a) means the IRS W-2 Form.
You will need to locate the full text of the Federal Register so that you can introduce it into the
court as evidence. You may locate the Federal Re2ister in a depository library of your state
(usually at the state capital) or at your law library.
Continuing on to page 177A-41, we find the IRS Form 1040 which states that it is the Form to be
used as an individual income tax return. This Form is to be used "unless Form W-2 is filed: "