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Top Ten Civil Liberties Abuses of the Income Tax
http://www.cato.org/pubs/tbb/tbb-0204-2.html ^

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


TOPICS: Constitution/Conservatism; Crime/Corruption; Culture/Society
KEYWORDS: fairtax; fraudtax; govwatch; irs; libertarians; scam; taxes; taxreform
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To: tpaine

follow the path of posts, this was related to taxes (things people put under "type of employment" to give a legal sounding name to what they do.)


41 posted on 09/21/2006 5:30:33 AM PDT by absolootezer0 ("My God, why have you forsaken us.. no wait, its the liberals that have forsaken you... my bad")
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To: tpaine

Two points. First, their discussion IS following the topic at hand, you just can't quite grasp hat, obviously. Second, once you post a thread, it's like a balloon in the wind. You no longer have control over where it goes. If a thread gets hijacked, there is nothing you can do but whine and look whiney.


42 posted on 09/21/2006 5:50:34 AM PDT by Toby06 (Hydrogen is not a fuel source. Hydrogen is an energy storage method, like a battery.)
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To: absolootezer0

Yee haw!

43 posted on 09/21/2006 5:52:17 AM PDT by Toby06 (Hydrogen is not a fuel source. Hydrogen is an energy storage method, like a battery.)
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To: Toby06; pissant

"It's just a little bitty pissant country place, nothin' much to see ... no drinkin' allowed, we get a nice quiet crowd ... just plain as it can be ..."


44 posted on 09/21/2006 6:02:46 AM PDT by Rte66
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To: Rte66

45 posted on 09/21/2006 6:04:47 AM PDT by Toby06 (Hydrogen is not a fuel source. Hydrogen is an energy storage method, like a battery.)
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To: tpaine

This is great stuff, tpaine. Thanks for the post.


46 posted on 09/21/2006 6:08:43 AM PDT by Hemingway's Ghost (Spirit of '75)
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To: absolootezer0; Toby06
Two points. First, their discussion IS following the topic at hand, you just can't quite grasp hat, obviously.

Ah yes. - Obviously.
- Funny you can't see the irony I see in IRS supporters bumping a thread that shows the abuses of that 'Service'.

Second, once you post a thread, it's like a balloon in the wind. You no longer have control over where it goes. If a thread gets hijacked, there is nothing you can do but whine and look whiney.

What, me whine? I like wine with the cheesy comments you people make. Feel free to continue.. -- You're making my initial point: Many conservatives on FR oppose tax reform..
Why is that?

47 posted on 09/21/2006 6:50:20 AM PDT by tpaine
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To: tpaine

I'm all for tax reform. Wherein did i say I wasn't? And how am i making your initial point


48 posted on 09/21/2006 6:53:06 AM PDT by Toby06 (Hydrogen is not a fuel source. Hydrogen is an energy storage method, like a battery.)
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To: frankiep
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.

Yep, they confuse political conservatism with 'conserving' the past, even if that past policy [income taxation] has shown itself to be an idiotic exercise in abusing & restraining individual liberty.

49 posted on 09/21/2006 7:08:30 AM PDT by tpaine
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To: tpaine

where did you see that i'm against tax reform? i'm for just about anything that'll shrink goverment. with either flat or fair tax we can totally eliminate the IRS.
or transfer them to border patrol to process immigration applications, and go after those that haven't filed. :)


50 posted on 09/21/2006 7:15:24 AM PDT by absolootezer0 ("My God, why have you forsaken us.. no wait, its the liberals that have forsaken you... my bad")
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To: Toby06
--- [the] discussion [of prostitution] IS following the topic at hand,
If a thread gets hijacked, there is nothing you can do but whine and look whiney.

What, me whine? I like wine with the cheesy comments you people make. Feel free to continue.. -- You're making my initial point: Many conservatives on FR oppose tax reform..
Why is that?

--- how am i making your initial point [?]

"-- you just can't quite grasp that [you are], obviously. --"

51 posted on 09/21/2006 7:20:35 AM PDT by tpaine
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To: absolootezer0; BeHoldAPaleHorse
where did you see that i'm against tax reform?

Your first few posts to BeHoldAPaleHorse gave me the impression that you were supporting his anti-fairtax stance.

Thanks for clearing that up..

52 posted on 09/21/2006 7:34:30 AM PDT by tpaine
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To: Bigun

The income tax effectively negates the Constitution.


53 posted on 09/21/2006 8:31:59 AM PDT by Mind-numbed Robot (Not all that needs to be done, needs to be done by the government.)
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To: Mind-numbed Robot
The income tax effectively negates the Constitution.

In many areas it indeed does EXACTLY that.

54 posted on 09/21/2006 8:45:13 AM PDT by Bigun (IRS sucks @getridof it.com)
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To: tpaine
Your first few posts to BeHoldAPaleHorse gave me the impression that you were supporting his anti-fairtax stance.

tpaine, please accept this in the charitable spirit in which it is offered:

LEARN HOW TO READ ENGLISH!

I objected to 1 (count 'em, ONE) point on an otherwise excellent list of reasons for disliking the present tax code. I support the concept of an NRST.

55 posted on 09/21/2006 8:45:36 AM PDT by BeHoldAPaleHorse ( ~()):~)>)
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To: Rte66
I called the IRS about it, but they denied that anybody ever did that.

The IRS probably didn't; an individual IRS employee, looking to supplement his income, most likely did the deed. Notice that these folks are usually former IRS agents; they probably rely on old contacts inside the IRS for prospect lists.

56 posted on 09/21/2006 8:47:42 AM PDT by BeHoldAPaleHorse ( ~()):~)>)
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To: BeHoldAPaleHorse
The IRS probably didn't; an individual IRS employee, looking to supplement his income, most likely did the deed. Notice that these folks are usually former IRS agents; they probably rely on old contacts inside the IRS for prospect lists.

The entire thing is an atrocity - a crime against the very underpinnings of our government - and thus needs to be done away with permanently!

57 posted on 09/21/2006 8:53:33 AM PDT by Bigun (IRS sucks @getridof it.com)
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To: absolootezer0

casual manner, think about whether you want the "politicians" spending your tax money.

A billion is a difficult number to comprehend, but one advertising agency did a good job of putting that figure into some perspective in one of its releases.

A. A billion seconds ago it was 1959.
B. A billion minutes ago Jesus was alive.
C. A billion hours ago our ancestors were living in the Stone Age.
D. A billion days ago no-one walked on the earth on two feet.
E. A billion dollars ago was only 8 hours and 20 minutes, at the
rate our government is spending it.

While this thought is still fresh in our brain, let's take a look at New Orleans. It's amazing what you can learn with some simple division.

Louisiana Senator, Mary Landrieu (D), is presently asking the Congress for $250 BILLION to rebuild New Orleans. Interesting number, what does it mean?

A. Well, if you are one of 484,674 residents of New Orleans (every man, woman, child), you each get $516,528.
B. Or, if you have one of the 188,251 homes in New Orleans, your home gets $1,329,787.
C. Or, if you are a family of four, your family gets $2,066,012.

Washington, D.C .. HELLO!!! ... Are all your calculators broken??
This is too true to be very funny

Tax his land,
Tax his wage,
Tax his bed in which he lays

Tax his tractor,
Tax his mule,
Teach him taxes is the rule.

Tax his cow,
Tax his goat,
Tax his pants,
Tax his coat.

Tax his ties,
Tax his shirts,
Tax his work,
Tax his dirt.

Tax his tobacco,
Tax his drink,
Tax him if he tries to think.

Tax his booze,
Tax his beers,
If he cries,
Tax his tears.

Tax his bills,
Tax his gas,
Tax his notes,
Tax his cash.

Tax him good and let him know
That after taxes, he has no dough.

If he hollers,
Tax him more,
Tax him until he's good and sore.

Tax his coffin,
Tax his grave,
Tax the sod in which he lays.

Put these words upon his tomb,
"Taxes drove me to my doom!"

And when he's gone,
We won't relax,
We'll still be after the inheritance TAX!!

Accounts Receivable Tax
Building Permit Tax
CDL License Tax
Cigarette Tax
Corporate Income Tax
Dog License Tax
Federal Income Tax
Federal Unemployment Tax (FUTA)

Fishing License Tax
Food License Tax
Fuel Permit Tax
Gasoline Tax
Hunting License Tax
Inheritance Tax
Inventory Tax
IRS Interest Charges (tax on top of tax),
IRS Penalties (tax on top of tax),

Liquor Tax,
Luxury Tax,
Marriage License Tax,
Medicare Tax,
Property Tax,
Real Estate Tax,
Service charge taxes,
Social Security Tax,
Road Usage Tax (Truckers),
Sales Taxes,

Recreational Vehicle Tax,
School Tax,
State Income Tax,
State Unemployment Tax (SUTA),
Telephone Federal Excise Tax,
Telephone Federal Universal Service Fee Tax,
Telephone Federal, State and Local Surcharge Tax,

Telephone Minimum Usage Surcharge Tax,
Telephone Recurring and Non-recurring Charges Tax,
Telephone State and Local Tax,
Telephone Usage Charge Tax,
Utility Tax,
Vehicle License Registration Tax,

Vehicle Sales Tax,
Watercraft Registration Tax,
Well Permit Tax,
Workers Compensation Tax.

COMMENTS: Not one of these taxes existed 100 years ago
And there was prosperity, absolutely no national debt,
The largest middle class in the world and Mom stayed
Home to raise the kids.


What happened?????


58 posted on 09/21/2006 9:39:46 AM PDT by TheresaKett
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To: TheresaKett
What happened?????

the same thing that always does, the government thought it could do better.
59 posted on 09/21/2006 10:04:38 AM PDT by absolootezer0 ("My God, why have you forsaken us.. no wait, its the liberals that have forsaken you... my bad")
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To: Rte66
Why even HAVE the IRS??? It's not needed to obtain the requisite taxes.

It's time for the FairTax!!!

60 posted on 09/21/2006 10:21:20 AM PDT by pigdog
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