"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).
| vol·un·tar·y adj. 1. Arising from or acting on one's
own free will. 2. Acting,
serving, or done willingly and without constraint or expectation of
reward: a voluntary hostage;
voluntary community work. 3.
Normally controlled by or subject to individual volition: Respiration is voluntary. 4. Capable of making choices; having
the faculty of will. 5.
Supported by contributions or charitable donations rather than by
government appropriations: voluntary hospitals. 6. Law.
a. Without legal
obligation or consideration: a
voluntary conveyance of property.
b. Done deliberately; intentional: voluntary manslaughter. SYNONYMS: voluntary, intentional, deliberate, willful, willing. These adjectives mean being or resulting from one's own free will. Voluntary implies the operation of unforced choice American Heritage Electronic Dictionary |
"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.