"If no information or return is filed, [the] Internal Revenue Service cannot assess you."
by:
Gary Makovski
Special IRS Agent
Source:
testifying under oath in US. v. Lloyd 
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Reader comments about this quote:
The IRS can do whatever it wants... Any business owner, small or large, knows this. This isn't hidden information, just information that those who have never nor will ever own their own business/company would ever know about unless they had a very open mind. I've personally seen people go to jail on "laws" trumped up by the IRS that had been repealed years before the particular law was purported to have even been broken... when the IRS has been questioned concerning these misdeeds, it has only ever responded, "yeah, but he/she should have known anyway that they were breaking some kind of law..." HUH?!?! WHAT?!?! It doesn't matter if the IRS couldn't legally assess you if you didn't turn in any information or a return, they'll come after you anyway.
 -- Logan, Memphis, TN     
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    The Canadian equivalent of the IRS is the Canada Revenue Agency. I don't know how similarly they work, but if you don't file here they simply seize your assets. The banks here work in tandem with the CRA and I believe that ultimately the CRA and the Bankers are the same people.They get you coming, and going...
     -- J Carlton, Calgary     
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    Your off base Logan. If no return is filed the IRS will file one for you. Yes you are better off to file yourself. Capone never filed and the IRS could not find his income. They did however determine that he built a million dollar home and had many other trappings of wealth. If you have wealth and it shows then you must have had income. This is the manner in which IRS catches drug dealers all of the time. The secret to beating the IRS is put your money in the ground and never spend it. Laws are not trumped up by the IRS, they are written by Congress and the President. It is a basic tenet of law and logic Logan than you as a lover of logic and philosopy should know and it is this: "Ignorance of the law is no excuse". If one can claim ignorance of the law no one would ever be convicted of any crime or of even not stopping for a red light. All law proscribing behaviour or requiring compliance operates under this principal. LETS ALL GROW UP HEY! You guys that all bemoan the lack of liberty blame your lack on "THEY". And "they" keep us in debt etcetera. Who is this "they". I get offers for credit cards and loans every day. I am totally free to partake or not of these offers. I suggest that those who long for greater liberty and a restoration of some mythical and mystical republic (that never has existed as they perceive it) have some psychological disorder based on their false perception of this elusive THEY.
     -- Waffler, Smith, Arkansas     
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    five stars for the lawful, thumbs down for realized application. Once upon a time, a long time ago, in a far off land where States were United, there were a people that established a Representative Republic where each sovereign was innocent until proven guilty. With the courts being as corrupt as they are, theocratic collectivism being the mind set of the majority, and the organized big guns being held by those adherents of tyranny, there's not much hope for this quotes realization. If we courageously keep doing all that we can do, it will be turned around some day, FREEDOM TO THE PEOPLE.
     -- Mike, Norwalk     
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    oh naive Waffler, we who love freedom have to suffer at your (and -the they- the rest of the theocratic collectivists') support of ignorant bliss and love of slavery. It is not possible for man (including executive, judicial, or legislative practitioners) to create law. It is for man to discover law so that he might enable codes, rules, statutes, etc. in harmoniously exemplifying law, supporting, protecting, and expressing man's natural faculties of birth. None of the three branches have passed anything closely resembling law for many years. I have often been in court and law is seldom allowed, with rules of procedure being loosely interpreted at a judges prejudice. I've known people to go to jail on IRS related issues without as much as a valid statute violation being offered; no grand jury hearing the case; and the entire official court transcript being radically altered so there would be nothing to appeal. I don't know what cave you've been hiding in but the IRS regularly makes up (trumps up) its own rules, regulations, etc. and enforces them in unlawful settings (called hearings, courts, etc.)
     -- Mike, Norwalk     
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    This is a flat-out lie. The IRS, as my accountant says, is the closest thing the US has to the Gestapo -- guilty until proven innocent, and all that. Oh, and by the way, failure to file a tax return when you have reportable income is a violation of the law all by itself.
     -- Joe, North Caldwell, NJ     
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    Does Waffler live high on a mountain where the air is thin ? Sure ,you do not have to partake of credit card offers , but the "voluntary" income tax is another matter. For those who can read, check out the book, "The Income Tax, Root of All Evil". It's out of print but still available on Amazon.
     -- jim k, austin, tx     
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    Gary gets bonuses for busting people. This statement could just drum up business for him. He is just takin care of business.
     -- warren, olathe     
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    Hey Waffler. The IRS is not under the control of law. Never has been. If you take the advice of one of their "experts" when filling out your tax return you can still get in trouble for claiming things that the "expert" told you to claim and the "expert" is not accountable for anything. You can not use him for an excuse for the mistake either.
     -- warren, olathe     
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    You are right Warren, the IRS "Experts" are not "gods" they only offer advice. If you can show or prove that you relied on advice from them and they were wrong the only thing you have to do is pay the tax. No penalty or interest will be charged in such a case. The issue is and always has been correctness (100% absolute correctness) nothing more and nothing less. If it was not done correctly the first time even with IRS help it can be corrected later without penalty and interest. What is wrong with that may I ask? Do you want your return done correctly or not whether it is sooner or later! I mean y'all got three years to file amendments and such and get it all right and squared away proper like.
     -- Waffler, Smith, Arkansas     
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    I can only assume that Waffler spent a lifetime making a living off of this system -- there is no other excuse for defending an obviously corrupt and damnable organization. The fact is, that as long as we use Federal Reserve Notes (coupons issued by a private company while the US government remains in an official state of bankruptcy), we are subject to the rules of the issuing agency. The IRS was established when FDR seized all the lawful money of the nation (gold) and gave it to the Fed as the nation had become bankrupt --- that was one of the terms of the Fed in order to keep the economy going while in a state of bankruptcy. The IRS is the collection agency for the Fed -- their collections must at least equal the interest owed to the Fed for the trillions the US is in debt. Of course, if there were no 'income tax,' then the currency would inflate faster than it does now -- and more specifically, those with the most 'money' would be hit the hardest -- those in debt would benefit the most because the money they owe is now 'cheaper' to pay back. If you really believe in the 'tax the rich and give to the poor' philosophy, then you should understand that by abolishing income taxes, the rich would end up paying the most and the poor would receive the most benefits. So why don't they do it? Because the system is fixed in favor of the rich and powerful and is in fact designed to keep the rest of us down while the ruling class protects their assets and their influence. It is really simple to understand if you are not beholden to the system.
     -- E Archer, NYC     
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    I know that my own accountant would be driving a cab if not for taxation. You bet!! accountants defend it.
     -- J Carlton, Calgary     
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    If you do everything from under the table, just maybe, one can sneak by the sticky fingers of the IRS.
     -- E. MacIntosh, Amesbury     
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