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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).
As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.
Form 1040-X (officially, the "Amended U.S. Individual Tax Return") is used to make corrections on Form 1040, Form 1040A, and Form 1040EZ tax returns that have been previously filed (note: forms 1040-A and 1040-EZ were discontinued starting with tax year 2018, but a 1040X may still be filed amending one of these tax forms filed for previous years).
That same year, the first edition of the 1040 form was introduced. A copy of the 1913 form can be viewed online [19] [20] and shows that only those with annual incomes of at least $3,000 (equivalent to $92,500 in 2023) were instructed to file an income tax return. In the first year after the ratification of the 16th Amendment, no taxes were ...
The United States District Court for the District of Columbia (in case citations, D.D.C.) is a federal district court in Washington, D.C. Along with the United States District Court for the District of Hawaii and the High Court of American Samoa, it also sometimes handles federal issues that arise in the territory of American Samoa, which has no local federal court or territorial court.
The Solicitor General of the District of Columbia, Washington, D.C. Solicitor General, or DC Solicitor General, is the top appellate solicitor or lawyer for Washington, D.C. It is an appointed position in the Office of the Attorney General for the District of Columbia that focuses on the office's major appellate cases. [1]
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By statute, the U.S. attorney is responsible for prosecuting both federal crimes and all serious crimes committed by adults in the District of Columbia. Therefore, the U.S. attorney for the District of Columbia serves as both the federal prosecutor (as in the other 92 U.S. attorneys' offices) and as the local district attorney.
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