It Is Voluntary
"You are among the millions of Americans who comply with the tax law voluntarily." (1992 Form 1040 Tax Instruction Booklet)
"Two aspects of the Federal Income Tax system - voluntary compliance with the law and self-assessment of tax - make it important for you to understand your rights and responsibilities as a taxpayer. 'Voluntary compliance' places on the taxpayer the responsibility for filing an income tax return. You must decide whether the law requires you to file a return. If it does, you must file your return by the date it is due." (IRS Publication 21)
"The IRS's goal is to incease the rate at which taxpayers voluntarily pay their taxes from the current 82.3% to 90% by 2001." (The Washington Post front page Dec. 2, 1993 - "Irs Hopes Change")
"Each year American taxpayers voluntarily file their tax returns and make a special effort to pay the taxes they owe." (Johnie M. Walters IRS Commissioner, 1971 Form 1040 Booklet)
"Our tax system is based on individual self-assessment and voluntary compliance." (Mortimer Caplin, IRS Commissioner, 1975 IRS IR Audit Manual)
"The mission of the service is to encourage and achieve the highest possible degree of voluntary compliance." (Donald C. Alexander, IRS Commissioner, Federal Register, March 1974)
"The IRS's primary task is to collect taxes under a voluntary compliance system. (Jerome Kurtz IRS Commissioner, 1980 IR Annual Report)
"We have a voluntary compliance system." (Fred Goldberg, IRS Commissioner, Nightline with Ted Koppel, Apr.13, 1990)
and finally, from the Supreme Court of the United States of America, the highest authority in the land:
"Our system of taxation is based on voluntary assessment and payment, not upon distraint (force)." (United States v. Flora, 362 US 145 (1958))
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Last Update: 05/08/97
Web Author: The Disciples of Truth
Copyright ©1997 by Agents of the LORD GOD R SAFE - ALL RIGHTS RESERVED