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The Brokenness Of IRS Collections

The Brokenness Of IRS Collections

A couple of observations here.  There are numerous reasons why people are delinquent on tax payments. There are the people some of us call tax protesters who prefer to think of themselves as the ones who really understand the law, notwithstanding decades of losing in court.  There are the war tax resisters, a fairly earnest, mostly harmless bunch. There are people who find themselves in severe hardship.  But in my opinion, the largest group is people who would rather keep the money for themselves and think they can get away with it.  Since the nineties, I think Congress has been overly solicitous of them which is really not fair to the majority who organize their lives to live on their after-tax income.

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The Statutory Problem With IRS Firearms

The Statutory Problem With IRS Firearms

In the end, the court elected to detour around the statutory construction question. Instead, the court assumed a statutory violation but held that suppression was not an appropriate remedy. This prudential approach makes eminently good sense: as we recently wrote, “iscretion is often the better part of valor, and courts should not rush to decide unsettled legal issues that can easily be avoided.”  Thus, we too assume without deciding that the agents who executed the search of the defendant’s home violated 26 U.S.C. § 7608 because they were armed.

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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.