Tax Court History and Operations; Income Tax Voluntary? >>

EPISODE #36

AIRED: 08-29-2015

Joe was again joined by Shawn O’Connor of Free Enterprise Society Services (shawnoconnor.org) belatedly co-hosting August’s Q and A show scheduled for the first Saturday of the month. Topics discussed include the different manner in which the IRS treats those who file a tax return from those who don’t, the history, basic functions and operations of the United States Tax Court. We also discussed a question emailed from a listener regarding bizarre IRS double-speak regarding the word and concept of “voluntary” as it applies to the federal income tax. The listener’s exact question was “It has been held by the Supreme Court that Federal Income Tax filing is voluntary, yet people are regularly penalized and even imprisoned for “Failure to File”. Is yearly filing and self-assessment with the IRS voluntary or not?” Shawn also described the IRS’s “power unto itself” “Action on Decision (AOD)” process whereby the IRS prepares a memorandum announcing in some cases “non-acquiescence” with a particular court decision, essentially meaning that the IRS refuses to accept a particular decision or portion of a decision rendered by a court. More information is available at www.agentfortruth.com and www.shawnoconnor.org.

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