'Tis the season to be filing Published Feb. 4, 2008 By Compiled from staff reports 354th Fighter Wing Legal Office EIELSON AIR FORCE BASE, Alaska -- We are fortunate to live in a country where we get to pay taxes. Taxes pay for our highways, law enforcement, armed forces and many other public services that sometimes we take for granted. Just about every day you can hear news about countries that don't have such services--imagine living in a place like that. The federal government's power to tax is derived from Article 1, Section 8, of the Constitution of the United States of America, which grants Congress the "power to lay and collect taxes, duties, imposts and excises . . ." The 16th Amendment to the Constitution also states that, "Congress shall have power to lay and collect taxes on incomes, from whatever source derived ..." The Constitution further explains that taxes "provide for the common defense and general welfare of the United States." The very first internal-revenue tax law was enacted on March 3, 1791, and imposed a tax on distilled spirits and stills. Since that time, the current Internal-Revenue Tax Code has unfolded. Throughout the history of taxes in this country, revenue paid into the federal government has been the primary means to support a strong infrastructure (including railways, roads and airlines), defend the nation in times of war, and lead the world in political, economic and technological advances. The United States has the longest running, and most successful, taxation system in the history of the world. The bottom line is that for well more than 100 years, we have had a codified body of laws that make it a requirement for all citizens to file their income tax return with the federal government. The enforcement of this law can sometimes be difficult for those filing their taxes, and even worse for those who wrongfully choose not to file. Some of the nation's worst criminals have been incarcerated on tax evasion charges, including the infamous gangster Al Capone. Some people who overpay their taxes by having excessive withholdings from their pay are allowed to file a return with the federal government wherein they receive a refund of the excess money paid. If those of you who have overpaid their federal taxes are gracious enough to not want your excess taxes back, you may choose not to file your tax return; but only those entitled to a refund may choose not to file and if you are mistaken, criminal charges may still be filed against you for failing to file. For everyone else, the Air Force provides tax assistance that allows members to file their tax return and receive tax advice FREE OF CHARGE through the base legal office. There are only 66 days remaining until April 15th. Please take advantage of all of the free resources available to you to file your taxes. Individuals filing their 1040EZ may get assistance on a walk-in basis 12:30 to 2 p.m. Mondays through Fridays at the base legal office in Amber Hall. Individuals desiring to electronically file their more complicated returns (1040A and 1040), must first go through their Unit's Tax Advisor (UTA). Their UTA will make an appointment for them to file free of charge at the Legal Office. The following is a list of the Wing's UTAs who will be offering free assistance. 354th Force Support Squadron Tech Sgt. Robert Rufer, BLSDM Tech Sgt. Mark Buckles, IG 354th Maintenance Group Tech Sgt. Brian Souza, MXMV Tech Sgt. Clifford Benson, MXALT Staff Sgt. Daniel Nailie, MXQ Senior Airman Jason Matias, MSMWPB Airman 1st Class Kurtis Stadsvold, MXAFS Airman 1st Class Asa Smith, MXG 353rd Combat Training Squadron Tech Sgt. Thomas Davis, RD 354th Civil Engineer Squadron 1st Lt. Jesse White, CECB Staff Sgt. Wayne Hageman, CEOG DET 460 Tech Sgt. Kenneth Alvar, LGO 354th Medical Group Tech Sgt. Christopher Ledgett, SGSAR 354th Security Forces Squadron Tech Sgt. Terry Northcut, SSB Tech Sgt. William Diebold, S3O Staff Sgt. Joshua Aston, S3 354th Communications Squadron Tech Sgt. Bradley Kuehn, SCOA Staff Sgt. Timothy Fagan, SCOO 354th Logistics Readiness Squadron Tech Sgt. Cherie R. Kilpatrick, LGCCT Staff Sgt. Angela Nelson, LGRRW 168th Air National Guard Tech Sgt. Diminian Chagnon, CS Clear AS Maj. Kimberly Faulkner