woodcdi said:
This is oligarchy, plain and simple, boldly placed in print for all to see. This is unconstitutional. This belongs in the purview of Congress because Congress has not been granted power to delegate any of its powers.
There are plenty of court decisions supporting the notion that Congress may delegate administrative functions to agencies.
You are also interpreting the Constitution in a way that the founding fathers expressly rejected. The Articles of Confederation provided that Congress was only entitled to the powers that were expressly granted to it in the Articles. If it wasn't written down, then the feds did not have that power. That system was such a failure that it led to the Constitutional convention and even those who had supported express grant of powers rejected it and adopted the notion of implied powers where only the broad contours of federal power were described.
Under the implied powers view, Congress has the power to set up tax courts in order to serve its power of levying taxes.
However, we don't even need to rely on that; because spelled out in black and white in Art. I Sec. 8 right along with the power to tax is this express power:
"To constitute Tribunals inferior to the supreme Court;"
You must pay up as the lower tax court decides to be eligible for review. In other words, you lose up front and are then at the mercy of the review court for any hope of getting your money back. You can't even put up a bond. You are basically sunk as to any recourse whatsoever - short of the action the Browns have taken.
You have read the statute incorrectly. One of the major selling points of Tax Court is that you
do not have to pay the disputed tax until a final decision is reached. To get to District Court, you must first pay the tax, then apply to the IRS for a refund for the disputed portion of the tax. When that refund is denied, you can then sue in District Court.
I've yet to see a convincing argument that the income tax is unconstitutional or that Congress does not have the power to collect an income tax by the virtue of Article 1 Section 8.
Let's look at the arguments I am familiar with:
1. The 16th Amendment wasn't properly ratified
The argument here is that because different state legislatures used text that had different spelling, capitalization or punctuation the 16th Amendment is invalid.
Now there are basically only two ways to make this argument with a straight face. One is that one of these different versions was so different that people ratified something substantially different than they thought they were ratifying and so the Amendment should be invalidated.
Here is the text of the 16th Amendment:
16th Amendment said:
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
Now, please change the capitalization, punctuation or make minor spelling errors in that in such a way that it is no longer clear that you are getting an unapportioned income tax if this Amendment passes.
The second argument is simply that the requirement for all versions to be identical is so important it must be strictly enforced even if everyone understood what they were ratifying.
Now let's say we win with one of these arguments. What will happen? Will the United States government simply give up 48.8% of its revenue? Will income tax go away? Unlikely on both counts, the Supreme Court had already upheld Congress's power to levy an income tax during the Civil War prior to the 16th Amendment. The reason the 16th Amendment cam about was because of a Supreme Court case named
Pollack. In that case, the Supreme Court ruled that a tax on the sale of property was the same as a tax on the property itself and such a tax was a direct tax. Taxes on wages on the other hand were an excise tax and as such were indirect taxes. This is important because the Constitution says all direct taxes must be apportioned. The practical result of this was that if you were out working for $0.25/hr, your wages were taxable. However, if you were a millionaire receiving $10,000/month from stock dividends, your income was not taxable. As you might imagine, this was not a popular result.
The important part to take away from this is that even if this argument is successful, taxes aren't going to go away. They will simply be restructured. However, that isn't all we get with this "success." We have won something even more dangerous - we have established the idea that minor spelling, capitalization or punctuation differences in proposals for ratification
are enough to invalidate an amendment to the U.S. Constitution.
Think about that for a second... the 16th was written in 1913 when they had much more advanced communications that should have made it easy to offer substantially similar versions. Think how hard that would be to do in 1793 when the original Bill of Rights was offered... think the 16th Amendment would be the only amendment to get struck down if we establish this rule?