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Chapter 6. Income Taxes > Some Final Words from Deep in the Heart of Taxes

Some Final Words from Deep in the Heart of Taxes

For years the IRS has been plagued by a number of people, some merely deluded, others downright frauds, who try to avoid paying taxes by citing various frivolous purported legal arguments. Now the IRS has announced that it is changing its internal auditing procedures to speed up the prosecution of people who file frivolous claims to avoid paying federal income taxes.

A common tactic used in the past by tax protestors to postpone the inevitable has been to request a technical advice ruling that can tie up an audit for months or even years. The IRS will no longer honor such requests when the legal status of the questions presented has been established as being frivolous. It is important to note that despite what you may have heard from self-proclaimed tax experts, the IRS has never lost a single court case on the issue of whether income is subject to tax or the federal tax system itself is constitutional. One of the arguments used by tax protestors is that filing a tax return is an unreasonable search and seizure in violation of the Fourth Amendment to the Constitution. It has also been unsuccessfully argued that the income tax violates the Thirteenth Amendment that prohibits involuntary servitude. Some people will even go so far as to say that the Sixteenth Amendment that created the income tax does not permit nonapportioned direct taxes. None of these arguments has ever been successful.


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