Anyone heard of libertydollar.org?

alanh · Nov 19, 2007

The Tax Protester FAQ is a great source for various anti-tax theories. Regarding the "voluntary" theory:

The income tax is voluntary.

This is a corruption of statements made by the IRS, the courts, and Congress to encourage taxpayer compliance with the tax laws, without the need for legal action against taxpayers.

A quotation frequently taken out of context by tax protesters is the following by the U.S. Supreme Court:

â€œOur tax system is based upon voluntary assessment and payment and not upon distraint.â€
Flora v. United States, 362 U.S. 145, 175.

This quotation is out of context, because the court first noted that the government could collect the tax by exercising its power of distraint, â€œbut we cannot believe that completing resort to this extraordinary procedure is either wise or in accord with congressional intent.â€ 362 U.S. at 175. In other words, Congress can collect taxes by force, but the court believed that Congress intended to give taxpayers an opportunity to comply before exercising that force.

This is better explained in Helvering v. Mitchell, (which was cited in the Flora decision), as follows:

â€œIn assessing income taxes, the Government relies primarily upon the disclosure by the taxpayer of the relevant facts. This disclosure it requires him to make in his annual return. To ensure full and honest disclosure, to discourage fraudulent attempts to evade the tax, Congress imposes sanctions. Such sanctions may confessedly be either criminal or civil.â€[/b]
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Anyone heard of libertydollar.org?

alanh Active Member

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Anyone heard of libertydollar.org?

alanh Active Member