please tell me what you think of this

the U.S. Supreme Court declared in Flora v. U.S., 362 U.S. 145, 90 S-CL 630 (I 960) that: "Our system of taxation is based upon voluntary assessment and payment, not upon distraint."

US. v. Albertini, 830 F.2d 985 (9th Cir. 1987)

In 1953, a House Ways and Means subcommittee was investigating corruption within the Bureau of Internal Revenue and called Dwight Avis, head of Alcohol and Tobacco Tax Division of the Bureau, to testify as a witness. Under oath, Mr. Avis testified, "Let me point this out now: Your income tax is 100 percent voluntary tax, and your liquor tax is 100 percent enforced tax.

What the Supreme Court meant was not that the US could not enforce the collection of tax with penalties and imprisonment, but that most people voluntarily comply. It is well known in the tax trade, both within the IRS and without, that the voluntary compliance is due to fear of what will happen if one does not comply. If you doubt that the tax is not enforced, check out the cases about criminal convictions for tax evasion and related crimes.

Dwight Avis was wrong.