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"However accurate or inaccurate the agency’s numbers may be, tax law explicitly presumes that the IRS is always right -- and implicitly presumes that the taxpayer is always wrong -- in any dispute with the government. In many cases, the IRS introduces no evidence whatsoever of its charges; it merely asserts that a taxpayer had a certain amount of unreported income and therefore owes a proportionate amount in taxes, plus interest and penalties."
James Bovard (more quotes by James Bovard or books by/about James Bovard)
(1956- ) American author, lecturer
The IRS vs. You, American Spectator, P. 42, November 1995
IRS, Justice, Law, Taxation