Daren, x mgUYE ‘rent os Hous a nited States Sevaee ‘Sue 122 KANT AHWATE BULLDOG ‘wasancton. oc 20030 ‘yon 224-9094 rac qua gear dune 26, 1989 Mr. Ered M. Ortiz Tax Consultant. 7390185 Eluna Street Kallua-Kona, Havel: 96740 Deor Mr, Ortize On behalf of Senator Inouye, Fam writting in further response ta your inquiry regerding the precise provisions of the Internal Meveuue Code (TS) that render am individual Lfable for ingone taxea, Based on Ghe reszareh performed by tho Congress tonal Reaeareh Service, there ia no provision which specifically and unequivocally requires an Individual to pay Lnoome of the U.a. college Taxes,+.." Accordingly, the INC need not specifically stese that Individanla ahall oe Mable for Income taxes because [t 1a infe-red from tw Congress’ authority to 90 levy and collect. Thia conclusion ta further oupported by I,1.S. Ses, 7201 et al. (1968) whicn ta forth the numerous penalties for failure to pay income ares owed. [ have enclosed a wopy of theae provisions Cor your information I am pleased to have had on opportunity to aasiat you ie this matter. Aloha, ORE 0 Bite rin MARK 1. FORMAN Legislacive Correspandent, MLE Enclosure