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John Oliver Should Not Blame IRS For Televangelist Tax Abuse

Like many John Oliver skits, this spoof, while amusing, raises serious issues. To identify three of these: First, the IRS does not write the Internal Revenue Code. Congress does and the American people elect Congress. To minimize church-state entanglement, Congress has constrained the IRS’s ability to audit churches. Mr. Oliver criticizes this low audit rate without explaining who is responsible for it, namely, Congress.

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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.