If there was a shred of legitimacy to any of this the IRS would be a Federal department or agency recorded in the Federal Register, Congress would have written and passed the "tax code" into law, and there would be no such thing as the "Tax court"; tax cases would go to a Federal court where the normal jurisprudence, rules of procedure, evidence etc would apply.
The IRS isn't a federal department because it is a subsection OF a federal department (The Deparment of Treasury). It is in the
Federal Register just like any other federal agency.
Congress does write and pass the tax code into law on a regular basis. The current tax code was completely rewritten and passed by Congress in 1986 (thus the whole Internal Revenue Code of 1986 thing). You can look on Thomas now and see literally hundreds of proposals to further amend it. If you are suggesting that Congress does not control the tax code, then you are simply misinformed.
Second, any tax case CAN go to federal court. Tax court is simply an administrative court that is there to speed up the process. There is no requirement that you use it. There are dozens of agencies that use administrative courts - Immigration, EPA, FDA, etc. these are very common and all part of Congress's power to establish courts and jurisdiction.
What "law professors" say who worship the IRS, and the IRS itself say about the exercise of federal privilege is self serving.
Ad hominems on the person who authored the site aside, perhaps you would like to address the arguments he made and explain why they do not hold up?
Cel said:
The point is if Congress can choose to keep "modifiying" whatever it wants to what's to say they want "modify" the 2nd Amendment to the point we can't own any arms.
Congress can modify the tax code because the Consitution gives them the power to collect taxes and the 16th Amendment gives them the additional power to levy a non-apportioned tax. This does not mean that Congress can rewrite the 16th Amendment by itself though.
Modifying a law is different than modifying an Amendment to the original Bill of Rights. The THR Library has a link describing the legislative process if you would like more information on the subject.
Titan6 said:
Bart - I did not know that this was a payroll Tax issue. I thought that this was an income tax issue.
Your quote said ALL TAXES... so it was a bit vague; but even without that, payroll taxes are very much a part of the income tax from a practical perspective and it strikes me as showing only part of the picture to discuss what portion of the income tax the wealthy pay without ever mentioning the much larger burden in payroll taxes borne by the middle class.
