Mortimer Caplin Quote

“Our tax system is based on individual self-assessment and voluntary compliance.”

~ Mortimer Caplin

Internal Revenue Audit Manual (1975) 

Ratings and Comments


jimk, austin,tx

Voluntary compliance my foot. The IRS has a different definition of "voluntary".

Mike, Norwalk

Voluntarily non-compliance constitutes an unlimited scope to violate, by way of searches and seizures and, a probable cause sufficient to vacate: personal security - especially in person, house, papers, and effects, all expectations of privacy, and all other inalienable rights as were/are endowed by the Laws of Nature and of Nature's God. In fact, their (not ours - specifically, that de facto government) tax system is based on involuntary servitude, lacking all realizations of life's nobility, liberty, and alodium freehold property.

J Carlton, Calgary

You VILL volunteer und you VILL enjoy it.

warren, olathe

We voluntarily obey all laws or not. Then we suffer any consequences that come with them.

Paul, Union, WA

Yeah, "voluntary" as much as the steer headed down the slaughter chute, threatened by an electric cattle prod. Die, or, get shocked and THEN die. Big choice.

E Archer, NYC

Income taxes are optional -- unless of course you sign something saying that you agree to them -- like a W-2, 1099, SSN, and other adhesion contracts. If you join the club, you must follow the rules. We just aren't told that becoming a federal employee is not mandatory. It is simply more of the federal government, controlled by its bankruptcy court financiers, exceeding its Constitutional jurisdiction to stay within the confines of Washington, D.C..

Waffler, Smith, Arkansas

This is the most misunderstood exression. Warren is correct. A cop asks you "will you come along voluntarily or do I have to use the cuffs". The tax return is required by law just like stopping at a stop sign. The tax return is based on what the individual or business knows about their income and expenses. Many make the mistake that the tax return is based on what the government knows. Government knows very little compared to what the covert conspiracy theorists and the "they" crowd on this site think they know. Government and the IRS is mostly benign and only get into the act after you fail to voluntarily stop at the stop sign or to file your tax return. The IRS is like the State Trooper parked behind a tree. Just keeping an eye on things.

Ronw13, OR
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  • Reply
    Ronw13, OR    4/9/19

    Walking at economic liberty in a sea of slaves is not for the faint of heart. And even harder to explain among the ignorant. Independence is a responsibility to ones self and family. Never let the flame go out, keep the brush fires in the mind burning. 

    @

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