Partnership Tax Returns – Why Do We Even Bother?
Sorting out the types of discrepancies that TIGTA is highlighting requires people. And the IRS has fewer and fewer people every year. According to the IRS data book, the head count in 1999 was 98,730. In 2018, it was 73,519. Now if you believe as some do, that “taxation is theft”, that is 73,519 too many, but those of us who believe that taxation is the price we pay for civilization, it is crazy to keep gutting enforcement.
Gutting tax enforcement, however, is perfectly consistent with the libertarian drive to starve the beast outlined in Christopher Leonard’s – Kochland: The Secret History of Koch Industries and Corporate Power in America, which is a really good read by the way.
Tax Court Can’t Order IRS To Not Jerk People Around
Whatever the merits of such a rule might be, it will not be coming from the Tax Court, because of its oft mention “limited jurisdiction”. Congress has not given it the authority to create operating rules for the IRS. It’s too bad, but I have to congratulate Mr. Davis on the effort. Thinking about how to help the next person avoid the aggravation you have experienced is one of the things that helps make the world a better place.
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.