Posted on 09/20/2006 10:32:34 AM PDT by tpaine
Top Ten Civil Liberties Abuses of the Income Tax
by Chris Edwards
Any tax system creates a threat to individual liberty because "the power to tax involves the power to destroy," as Chief Justice John Marshall observed.
But the federal income tax and its enforcement harm civil liberties much more than necessary to raise needed funds for the government. Certainly, the IRS performs poorly and too easily abuses the rights of citizens. But ultimately Congress is to blame for creating an excessively complex and high-rate tax system.
New laws to increase taxpayer protections and replacement of the income tax with a simpler, flatter consumption-based tax could greatly reduce the following 10 areas of civil liberties abuse.
1. "Vertical" Inequality. Although equality under the law is a bedrock American principle, the income tax treats citizens unequally.
2. "Horizontal" Inequality. Even people with similar incomes are treated unequally by the many exemptions, deductions, credits, and other intricacies of the income tax.
3. Complexity, Ambiguity, and Uncertainty. Certainty in the law is a bulwark against arbitrary and abusive government. But there is no certainty under the income tax because it rests on an inherently difficult-to-measure tax base, uses no consistent definition of "income" or other concepts, and is a labyrinth of narrow and limited provisions created by politicians intent on social engineering. Individuals are baffled by the complex rules on capital gains, pension and savings plans, and a growing list of targeted incentives. Those complexities would be eliminated under a flat consumption-based tax system.
4. Huge Size and Instability of Tax Law. Citizens are required to know the nation's laws and comply with them. Yet federal tax rules are massive in scope and constantly changing. Tax laws, regulations, and related documentation span 45,662 pages.
5. Lack of Financial Privacy. The broad-based income tax necessitates a large invasion of financial privacy that a low-rate consumption-based tax could avoid. The IRS regularly gains access to a myriad of personal records, such as mortgage records, credit card data, phone records, banking and investment records, real property transaction data, and personal correspondence. This broad IRS authority to obtain records without court supervision has been referred to by the Supreme Court as "a power of inquisition."
6. Denial of Due Process. The Fifth Amendment right to due process is ignored in many respects by the federal income tax regime. Due process requires that government provide accused citizens a clear notice of a claim against them and allow the accused a hearing before executing enforcement action.
7. Shifting of the Burden of Proof. For non-criminal tax cases -- the vast majority of cases -- the tax code reverses the centuries-old common law principle that the burden of proof rests with the accuser. Except in some narrow circumstances, the IRS does not have to prove the correctness of its determinations. When the IRS makes erroneous assessments, as it often does, citizens carry the burden to prove that they are wrong.
8. No Trial by Jury in Tax Court. Despite Sixth and Seventh Amendment guarantees of trial by jury, the federal tax system carefully sidesteps such protections. To contest an IRS tax calculation prior to assessment, one must file a petition in the U.S. Tax Court. But since this is an administrative court, not an Article III court, no jury trial is required.
9. Unreasonable Searches and Seizures. In most situations, the Fourth Amendment guarantees that, before the government can search private property and seize records, it must demonstrate to a court that there is "probable cause" to believe that lawless conduct exists. However, the IRS's summons authority under tax code section 7602 allows it to obtain records of every description from any person without showing probable cause and without a court order.
10. Forced Self-Incrimination. The requirement to file tax returns sworn to under penalty of perjury operates to invalidate the Fifth Amendment protection against self-incrimination. Citizens face a legal dilemma. On the one hand, refusing to file a return would expose a citizen to prosecution for failure to file. On the other hand, disclosing information sought in tax returns constitutes a waiver of Fifth Amendment protections. The IRS can and does release that information to federal, state, and local agencies for both tax and non-tax law enforcement purposes
The IRS and the income tax itself are two of the most unjust, most detestable things about our government.
Not just out government ;O)
- When there is an income tax, the just man will pay more and the unjust less on the same amount of income.
That was not my experience, and it has not been the experience of anyone I know in law enforcement.
Nothing "lite" about it my FRiend! It IS communism!
Read all about it in The Manifesto of the Communist Party
but if half the people in this country strapped on some balls and said no to taxes, then the numbers would be so great that the IRS could not function.
Half the people in this country already pay zilch in income tax already. With more added everytime they tinker.
Bush touts relief as tax day looms
Another 3.9 million Americans will have their income tax liability completely eliminated, officials said.
That's 3.9 million Americans more added to the spending constituency of 70% of the public clamoring for more from government, figuring someone else foots the bill.
That just assures the system is perpetuated, with half the electorate making a natural spending constituency on backs of the other half.
Right now the bottom 50% perceive little to no "Individual Income Tax" burden,(in many cases even a handout) and 70% of the voting public clamor for more from government looking for the top 50% of income earners/producers to foot the bill. That perception continues to grow ever stronger by eliminating even more participants from the Federal Individual Income Tax rolls as proposed in the tax reduction proposals through changes in personal exemption limits and other mechanisms such as the EITC.
For where the income tax is more concerned with the Intent of the individual income tax as a vehicle for political and social control as opposed to revenue collection. The Individual Income tax is maintained to establish and hold every person in the country perpetual legal jeopardy, a legal jeopardy to be called on at whim for control of the individual or organization that may step beyond politically accepted bounds. A situation that must end with the repeal of the income tax from the statutes, and the prohibition of its use by Constitutional amendment that future generations will not face the same manner of manipulation and interference in their lives.
That was not my experience, and it has not been the experience of anyone I know in law enforcement.
Take it up with the Cato Institute, and the author.. They could probably cite many experiences to the contrary.
I doubt they publish articles containing unsupported allegations.
Ping for later
Thanks for the bumps, bump.
In many cases the IRS figures you rather pay your, say $50,000 (or whatever) to them that to gamble on paying the legal fees additionally as well.
Works for them.
It would be easier, cheaper, and cause massively LESS upheaval than some sort of Tax Protest (that's what the whole Tax Protester "industry" hopes for). that's not needed.
We merely need more taxpayers to stop sitting on their hands, looking at the floor, and saying "... it'll never happen ..." and to let their elected representatives know in no uncertain terms that they expect those reps to support and pass the FairTax.
Try to stay focused. This is an article and a thread about the FEDERAL income tax.
Yes, property taxes are a problem, but they need to be addressed at the state and local level. If you want to have a discussion, please start your own thread and many of will join in and discuss it, but this isn't thread to discuss property taxes any more than it would be to discuss any other issue, not matter its importance.
Thank you.
No, that one was "social services."
This, and filling the pockets of politicians and their cronies, is what taxes are all about. Control of the masses.
We have traveled quite a bit. From tax tyranny to tax freedom and back and back and back. What the Founders took offence to was a 3% tax on a good. Now we think 40% of our income is reasonable.
We traveled much, but as you said, we didn't go far. We went backwards.
you haven't heard chicken farmer before? she claims raised over 1000 c@(#$ last year.
"-- The broad-based income tax necessitates a large invasion of financial privacy that a low-rate consumption-based tax could avoid --"
This, and filling the pockets of politicians and their cronies, is what taxes are all about. Control of the masses.
Yep, -- makes you wonder why many 'conservatives' on FR oppose such a tax..
I don't think it's that hard to figure out why. Some people on here on FR will oppose ANYTHING that goes against whatever happens to be the official gubmint policy no matter how harmful it is.
What infuriates me is that they sell the list of people who have been notified of a change in their taxes to some outside marketers. That should be against the law.
Every few years, 6-8 or so, I used to get a notice that the IRS found some discrepancy in something like a stock price differential or some minerals income. Its was never much - maybe $50 or less.
They would send me a notice and within 1 day, I would receive 5-6 letters or even post cards from businesses that said in big letters "In Trouble with the IRS? Call So-and-So."
That's really fun when you have the neighbors pick up your mail if you're out of town or you just have your mail lying about on the kitchen table. I called the IRS about it, but they denied that anybody ever did that.
The only time I got those things was right after - and once, right before - an IRS notice. Who else would've given out that info? Grrrr.
True. They must be 'social conservatives' or some such.
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