The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers, and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them Congress does not assume to deal, and they are neither of the subject nor of the obje ct of the revenue laws…” [Long v. Rasmussen, 281 F. 236 (1922)] Economy Plumbing & Heating v. U.S., 470 F2d. 585 (1972) “Revenue Laws relate to taxpayers [officers, employees, and elected officials of the Federal Government] and not to non-taxpayers [American Citizens/American Nationals not subject to the exclusive jurisdiction of the Federal Government]. The latter are without their scope. No procedures are prescribed for non-taxpayers and no attempt is made to annul any of their Rights or Remedies in due course of law. With them [non-taxpayers] Congress does not assume to deal and they are neither of the subject nor of the object of federal revenue laws.” [Economy Plumbing & Heating v. U.S., 470 F2d. 585 (1972
Posted on: Fri, 19 Dec 2014 14:58:58 +0000
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