Circuit-Specific Application of the Internal Revenue Code: An Unconstitutional Tax
My manuscript unmasks a dirty little secret of the federal government, namely, that the Internal Revenue Service is applying various tax laws in a non-uniform manner in violation of the Tax Uniformity Clause (Art. I, § 8, cl. 1) of the United States Constitution. It is indisputable that the Framers of the Constitution intended for federal taxes be applied uniformly throughout the nation; that is, residents of New York ought to pay the same tax as residents of California. The IRS’s practice, however, is quite the contrary.
Date of this Version
Jeffrey S. Kinsler, "Circuit-Specific Application of the Internal Revenue Code: An Unconstitutional Tax" (August 11, 2003). bepress Legal Series. bepress Legal Series.Working Paper 21.