A fact can be. But, do grace us all with your brilliance as a Ron Paul supporter on how an opinion can be?
i assume that you meant to say be a deliberate exaggeration??? Working off that assumption:
If you want to take the comment literally, fine.
Wear the kook label with pride though, and don't b!tc# about it when it happens, because the IRS as an organisation is going nowhere. It may shrink, but it's not going away.
As to your next question, you need to post quote in context, and maybe i'll answer. i've never seen the quote...or maybe i have, but have no idea which one in particular you reference...(Paul has sang that particular mantra many times, even in my home town).
Basically though, many people use hyperbole to make a point, even when expressing an opinion. It's a legitimate communication technique.