The tax which each individual is bound to pay ought to be certain, and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person, so that the tax payer is not put in the power of the tax gatherer.
Adam Smith, The Wealth of Nations, 1776
There is NOTHING that can ever be said to justify the income tax and the IRS!