I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
"The goal of the Collection Division is to promote voluntary compliance..." Much like the goal of big burly guy named Vinny is to promote voluntary compliance with the Family's small business Protection Insurance.
Parsing 23-1:. 'Identify when 6020(b) action is appropriate' means identify when the Secretary is actually authorized to execute a tax return under 6020(b).
"Voluntary implies the operation of unforced choice." For any other law, compliance is compulsory. Only in tax law is compliance voluntary. Why?
Only if you voluntarily comply with a direct-unapportioned tax will it be constitutionally legal. Direct taxes and apportionment requirements were covered in chapter 4 - Constitutional Issues of Taxation.