I vote for ‘idiotic’. I expect no better from any DemocRAT.
This clip needs to be run continuously in the Fall campaigns with a suitable voiceover.
The understanding is quite simple ~ with the US system you figure out your income and then pay the tax on it. If you lie, you pay again, plus penalties.
This is in contrast to many income tax systems of that time, and even today, where the polizia financial estimate your income (by running over your books and following you around), and then assessing you ~ at that point your choice is to pay or you get to go to jail.
It's the "you figure out your income" part that is "voluntary". You can supposedly ask IRS to figure it out for you ~ but you still gotta' pay. I doubt many people do that.