Is the IRS Unconstitutional?

They come around with almost the same annual regularity as Christmas or New Years – the arguments that the US tax system is illegal, unconstitutional or, one of my favorites, dependant on the voluntary participation of the tax payer.

This year the anti-tax/anti-IRS voices seem particularly loud as they rally around a couple of the more visible candidates for the Republican nominee for president – Ron Paul and Mike Huckabee. While Huckabee’s tax proposal might be a softer version of Paul’s slash and burn vision of the IRS, both have attracted the admiration of disgruntled tax payers of all stripes.

But under its current charter the IRS feels secure. With equal regularity although with perhaps a little less attention, comes the IRS’s rebuttal to these accusations. The Truth About Frivolous Tax Arguments is a fascinating read. It goes way beyond the “Oh, please” reaction that would be mine if addressing these arguments were my responsibility. The document meticulously examines and refutes the most common of these arguments.