<P> Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution . </P> <P> Some tax protesters such as Edward Brown and tax protester organizations such as the We the People Foundation have used the phrase "show me the law" to argue that the Internal Revenue Service refuses to disclose the laws that impose the legal obligation to file Federal income tax returns or pay Federal income taxes--and to argue that there must be no law imposing Federal income taxes . </P> <P> The official Internal Revenue Service web site contains references to specific code sections and case law, including 26 U.S.C. § 6011 (duty to file returns in general); 26 U.S.C. § 6012 (duty to file income tax returns in particular); and 26 U.S.C. § 6151 (duty to pay tax at time return is required to be filed) and 26 U.S.C. § 61 (definition of gross income) and 26 U.S.C. § 6072 (timing of duty to file). </P> <P> The year 2007 instruction book for Form 1040, U.S. Individual Income Tax Return, on page 83, contains references to 26 U.S.C. § 6001 (relating to record keeping); 26 U.S.C. § 6011 (general filing requirement); 26 U.S.C. § 6012 (a) (specific income tax return filing requirement); and 26 U.S.C. § 6109 (duty to supply identification numbers). </P>

Where is the law stating you must pay taxes
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