Inaugural Guest Post – Robert Baty On Presuppositionalism
Robert Baty is a retired IRS appeals officer. On forbes.com, I have dubbed him my most constant commenter. He and I share an interest in the clergy housing allowance...
Tax Court Threatens To Sanction Courtroom Commando Mac MacPherson
If “Mac” ultimately gets his clients out of having to pay, because the IRS flubbed on the paperwork, I will have to tip my hat to him for a masterful piece of work. Even if he loses, I still can’t knock him for being overzealous. On the other hand, I go back to my original take on the case. I think the collection due process system and under-funding of IRS compliance efforts is trending to, in practice, making income tax payment close to optional.
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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.