Folks confronting the IRS routinely ask, even demand to know, “What law makes me liable?“
So far as I know, the IRS never answers. We can’t seem to find out whichever specific “law” makes us all liable to pay income taxes.
Insofar as that “special law” remains unspecified and seemingly unknown, it’s reasonable to suppose that may be no law that makes the vast majority of American liable to pay income taxes. After all, if there were such a law, why would the IRS persistently refuse to disclose it? Why not just name the section of the Title 26 that makes all the people liable and stop all this foolishness about “show me the law”?
If there is no law that makes us liable to pay income taxes, does it follow that virtually all IRS collections are unlawful?
Not necessarily.




