the internal revenue service In a recent conversation with an official at the Internal Revenue Service, I was amazed when he told me that "If the taxpayers of this country ever discover that the IRS operates on 90% bluff the entire system will collapse". -- Henry Bellmon, Senator (1969)
If no information or return is filed, [the] Internal Revenue Service cannot assess you. -- Gary Makovski, Special IRS Agent, testifying under oath in US. v. Lloyd Our tax system is based on individual self-assessment and voluntary compliance. -- Mortimer Caplin, Internal Revenue Audit Manual (1975)
Only the rare taxpayer would be likely to know that he could refuse to produce his records to IRS agents...Who would believe the ironic truth that the cooperative taxpayer fares much worse than the individual who relies upon his constitutional rights. -- Judge Cummings, U.S. Federal Judge, in US. v. Dickerson (7th Circuit 1969)
Let me point this out now. Your income tax is 100 percent voluntary tax, and your liquor tax is 100 percent enforced tax. Now, the situation is as different as night and day. Consequently, your same rules just will not apply... -- Dwight E. Avis, former head of the Alcohol and Tobacco Tax Division of the IRS, testifying before a House Ways and Means subcommittee in 1953
Fear is the key element for the IRS in achieving its mission. Without fear, the IRS would have a difficult time maintaining our so-called system of voluntary compliance...Given the opportunity, the IRS will take the easy way out and grab whatever it can...the IRS does not really care about you and what your future...may be. -- Santo Presti, former IRS Criminal Investigation Agent and author of IRS In Action The IRS is an extraordinary example of the end justifying the means.
The means of this agency is growth. It is interesting that the revenue officers within the IRS refer to taxpayers as "inventory". The IRS embodies the political realities of the selfish human desire to dominate others. Thus the end of this gigantic pretense of officialdom is power, pure and simple. The meek may inherit the earth, but they will never receive a promotion in an agency where efficiency is measured by the number of seizures of taxpayers' property and by the number of citizens and businesses driven into bankruptcy. -- George Hansen, Congressman and author of To Harass Our People
I have sat on many a promotion panel where the first question of panel members was "How many seizures have you made?". -- Joseph R. Smith, eighteen-year IRS agent, testifying before Congress The agency that is so strict on the way Americans keep their books cannot even pass a financial audit. -- Ted Stevens, Republican Senator from Alaska Eight decades of amendments...to [the] code have produced a virtually impenetrable maze...
The rules are unintelligible to most citizens...The rules are equally mysterious to many government employees who are charged with administering and enforcing the law. -- Shirley Peterson, Former IRS Commissioner, April 14, 1993 at Southern Methodist University