Ten Ways the Income Tax Harms Civil Liberties | Cato Institute

Ten Ways the Income Tax Harms Civil Liberties | Cato Institute: "Many studies have found that citizens, tax professionals, and the IRS all commit a large number of errors on their tax calculations. Looking at these studies, Professor David Vance of Rutgers University recently concluded that “the tax code is so complex that it is unconstitutionally vague,” likely violating due process under the Fifth Amendment."



"Tax laws, regulations, and related rules span 74,608 pages"



"Due process requires that government provide accused citizens a clear notice of a claim against them and allow them a hearing before executing enforcement action. But the IRS engages in many summary judgments, and enforces them prior to any judicial determinations."



"To obtain a jury trial and related rights for civil tax cases, one must file suit in a U.S. District Court. But before that can happen, the alleged tax, penalties, and interest must be paid in full."



"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"



"The requirement to file tax returns under penalty of perjury operates to invalidate the Fifth Amendment protection against self-incrimination."