Tax Code Section 511

Tax Code Section 511 establishes the legal foundation for collecting and administering the federal income tax. It defines the requirements for taxpayers to report income, pay taxes, and keep accurate records. The section empowers the IRS to enforce tax laws, impose penalties for non-compliance, and ensures transparency in tax collection processes. Essentially, it sets out the legal responsibilities of taxpayers and the authority of the IRS to maintain a fair and efficient tax system.