"Only the rare taxpayer would be likely to know that he could refuse to produce his records to IRS agents... Who would believe the ironic truth that the cooperative taxpayer fares much worse than the individual who relies upon his constitutional rights".

-Judge Cummings, U.S. Federal Judge, in US. v. Dickerson (7th Circuit 1969)


"Eight decades of amendments... to [the] code have produced a virtually impenetrable maze... The rules are unintelligible to most citizens... The rules are equally mysterious to many government employees who are charged with administering and enforcing the law".

- Shirley Peterson, Former IRS Commissioner, April14, 1993 at Southern Methodist University