No, all laws are rooted in morality of some sort. I think that if you present any law, I can show you a moral component behind it.
I guess if you want to say it is moral to let everyone have free speech, I could see where you are coming from. I look at it differently, though.
Some laws have moral components, but some are just plain legislating morality. I dont think raising funds for a highway is legislating morality, but I guess some people might.
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Here ya go.....
http://www.irs.gov/taxpros/index.html