U.S. Code » Title 26 » Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter CHAPTER 35— TAXES ON WAGERING › Subchapter Subchapter B— Occupational Tax

26 U.S.C. § 4412

Registration

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(a) RequirementEach person required to pay a special tax under this subchapter shall register with the official in charge of the internal revenue district—(1) his name and place of residence;(2) if he is liable for tax under subchapter A, each place of business where the activity which makes him so liable is carried on, and the name and place of residence of each person who is engaged in receiving wagers for him or on his behalf; and(3) if he is engaged in receiving wagers for or on behalf of any person liable for tax under subchapter A, the name and place of residence of each such person.(b) Firm or company

Where subsection (a) requires the name and place of residence of a firm or company to be registered, the names and places of residence of the several persons constituting the firm or company shall be registered.

(c) Supplemental information

In accordance with regulations prescribed by the Secretary, the Secretary may require from time to time such supplemental information from any person required to register under this section as may be needful to the enforcement of this chapter.

(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94–455, title XIX, § 1906(b)(13)(I), Oct. 4, 1976, 90 Stat. 1835.)Editorial NotesAmendments

1976—Subsec. (c). Pub. L. 94–455 substituted “the Secretary may” for “he or his delegate may”.

Statutory Notes and Related SubsidiariesPersons Paying Tax and Registering Before December 1, 1974

Persons registered before Dec. 1, 1974 under this section (as in effect on July 1, 1974) for the year ending June 30, 1975, not required to reregister under this section for such year, see section 3(d)(2) of Pub. L. 93–499, set out as a note under section 4411 of this title.

Notes of Decisions
Cited in 81 cases, 1958–1994 · leading case: Marchetti v. United States, 390 U.S. 39 (1968).
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Marchetti v. United States, 390 U.S. 39 (1968). · cites it 2× “The second indictment included two counts: the first *41 alleged a willful failure to pay the occupational tax, and the second a willful failure to register, as required by 26 U. S. C. § 4412 , before engaging in the business of accepting wagers.”
Grosso v. United States, 390 U.S. 62 (1968). · cites it 2× “A reading of the registration requirement of 26 U. S. C. § 4412 , as implemented by Internal Revenue Service Form 11-C, reveals that the information demanded of gamblers is no more than is necessary to assure that the tax-collection process will be effective.”
The United States of Am. v. Louis C. Viale, Marino J. Faliero, Sr., Joseph S. Pinnavia, Louis a.abbonando, Anthony F. Fino & Nicholas S. Longo, 312 F.2d 595 (2d Cir. 1963). · cites it 2× “Count 3 charged failure to file tax returns as required by 26 U.S.C. § 4412 , in violation of 26 U.S.”
United States v. John M. Haydel, Jr., A/K/A \Ice Cream\" & \"Mugsy\"", 649 F.2d 1152 (5th Cir. 1981). “Haydel, a bookmaker registered with the Internal Revenue Service, see 26 U.S.C. § 4412 , was the subject of an investigation by the Federal Bureau of Investigation and the Internal Revenue Service.”
United States v. Harry M. Jeffers, Jr., A/K/A Hal Jeffers, 621 F.2d 221 (5th Cir. 1980). · cites it 2× “§ 4411 , and of a willful failure to register, as required by 26 U.S.C. § 4412 . The Court reaffirmed the power of Congress to tax illegal activities, see Marchetti, supra at 44 , 88 S.”
Silbert v. United States, 282 F. Supp. 635 (D. Maryland 1968). · cites it 3× “§ 4411 and of wilfully failing to register before engaging in the business of accepting wagers as required by 26 U.S.C. § 4412 . Marchetti, in his appeal to the Second Circuit, asserted, in part, that the statutory obligations of the federal wagering tax sections, under which he…”
Hugo Romanelli & Norma Romanelli v. Comm'r of Internal Revenue, 466 F.2d 872 (7th Cir. 1972). · cites it 2× “(1) that the documents seized should have been excluded because their seizure and use violated petitioner’s rights under the fourth and fifth amendments to the United States Constitution; (2) that the statements made by petitioner during the search should have been excluded…”
Lesly Cohen v. United States, 378 F.2d 751 (9th Cir. 1967). “It may now be found at 26 U.S.C. § 4412 (a) (1), (3) (1964). 14 .”
United States v. Salvatore J. Cefalu, Also Known as Sam Cefalu, Samuel A. Librizzi, Also Known as Sam Librizzi, & August Palmisano, 338 F.2d 582 (7th Cir. 1964). · cites it 3× “In Zizzo, one defendant registered as required by 26 U.S.C.A. § 4412 . The registration was admitted in evidence and defendants were convicted of violations of 18 U.”
Oby Burks v. United States, 287 F.2d 117 (9th Cir. 1961). · cites it 2× “Count V charged that between January 1, 1959, and June 12, 1959, all defendants were conducting a wagering pool and lottery, and hence were required to register with and supply information to the Internal Revenue District Office in Los Angeles ( 26 U.S.C. § 4412 ), and wilfully…”
United States v. One 1978 Cadillac Sedan De Ville, New York License Plate No. 533 JPY, 490 F. Supp. 725 (S.D.N.Y. 1980). · cites it 2× “” 26 U.S.C. § 4412 provides: “(a) Requirement.”
Joseph P. Lucia v. United States of Am., 474 F.2d 565 (5th Cir. 1973). “26 U.S.C.A. § 4412 . . 26 U.S.C.A. § 4411 .”
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