[BeHoldAPaleHorse]

The requirement to file tax returns sworn to under penalty of perjury operates to invalidate the Fifth Amendment protection against self-incrimination.

This was the one clinker in the list.

Fifth Amendment protections apply only to criminal cases. Almost all tax cases are civil cases (failure to pay a debt has always been considered a tort as opposed to a crime). One cannot be held to criminal court for an accurately filled-out tax form, even if the monies in question are the proceeds of illegal activities. (We actually had a case against a fence thrown out when I was a cop because we only his tax returns as evidence. D'OH!)

I have seen tax returns filled out by drug dealers, fences, and bookies. Some of them are actually pretty funny when it comes to "type of employment."

Drug dealer's employment: "Pharmaceutical Industry"

Fence: "Retail Goods."

Bookie: "Sports Forecasting & Consulting."

[tpaine]

10. Forced Self-Incrimination. The requirement to file tax returns sworn to under penalty of perjury operates to invalidate the Fifth Amendment protection against self-incrimination. Citizens face a legal dilemma. On the one hand, refusing to file a return would expose a citizen to prosecution for failure to file. On the other hand, disclosing information sought in tax returns constitutes a waiver of Fifth Amendment protections. The IRS can and does release that information to federal, state, and local agencies for both tax and non-tax law enforcement purposes.

We can pretend that enforcement agencies will not use tax info, but in effect: -- disclosing information sought in tax returns constitutes self incrimination.

[absolootezer0]

I have seen tax returns filled out by drug dealers, fences, and bookies. Some of them are actually pretty funny when it comes to "type of employment."

prostitute: "chicken farmer"