IPI Publication Press Release
IPI Policy Report - # 165
Related Publication Title:
A Monument of Deficient Wisdom: The Constitutional Conflict in Federal Income Tax Law Enforcement
Released by Dan Pilla on 04/08/2002
IPI Policy Report - # 165
Related Publication Title:
A Monument of Deficient Wisdom: The Constitutional Conflict in Federal Income Tax Law Enforcement
Released by Dan Pilla on 04/08/2002
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Press Release (04/08/2002)
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Current U.S. Tax System Violates Constitutional Principles
New Study Shows Liberty and Income Taxes Cannot Coexist
For IMMEDIATE RELEASE
Contact: Misty Woodruff, (888) 557-4474 or misty@ipi.org
Dallas, TX – The unchecked power to tax and enforce the collection of taxes takes away U.S. citizens’ inalienable rights to life, liberty, and the pursuit of happiness, according to an Institute for Policy Innovation (IPI) study by Daniel J. Pilla, a tax attorney and director of the Tax Freedom Institute.
The study, “A Monument of Deficient Wisdom: The Constitutional Conflict in Federal Income Tax Enforcement,” is fifteen studies in IPI’s Roadmap to Tax Reform series.
“Throughout history, there has been a well-documented and undeniable friction between the cause of liberty and the growth of government,” said Pilla. “Nowhere has this friction become more apparent and detrimental than in the area of taxation.”
According to Pilla’s study, the current income tax system infringes upon our Constitutional rights in a number of ways, including:
· Violating the equal protection clause.
The Founding Fathers created the clause to ensure no special favor or privilege extended to anyone at the expense of another, but the current cornerstone of our tax system is the graduated income tax rate, which taxes some citizens at a higher rate than others. The tax return filing status – single, married filing jointly, married filing separately, head of household, and surviving spouse – ensures preferential treatment to each class based solely on social standing, a clear violation of the clause.
· Allowing for ex post facto laws.
Retroactive tax laws deny a person the full use and enjoyment of property by impeding their right to plan personal and business affairs in a way that would minimize their tax burdens.
· Ignoring the fundamental legal tenet that a citizen is “innocent until proven guilty.”
The IRS doesn’t have to prove that its actions or determinations are correct, which often leads to a loss of property through penalty assessments. Even though the tax code was amended in 1998 to shift the burden of proof to the IRS, citizens still must “first introduce credible evidence” that the IRS’ allegations are incorrect. So, in essence, the citizen must bear the burden of proof necessary to shift the burden of proof.
· Among others: Neglecting the seventh amendment right to trial by jury, invading citizens’ privacy as protected in the fourth amendment, and overlooking the right against self-incrimination as provided for in the fifth amendment.
Continued Pilla: “The American people must decide what they can live without: Their freedom or the current tax system, because the two obviously cannot coexist.”
To obtain a coy of the full study please visit WWW.IPI.ORG or to set up an interview with the author, please contact call Misty Woodruff at (972) 874-5139 or by email at misty@ipi.org.
