The potato is too hot for either of them to handle. Perhaps it is time now for the people to handle it and resolve the issue that the government won't. Larry gave a legal perspective on the confused state of tax law. Larry related this to the present income tax situation. The Constitution allows for two classes of taxes, direct and indirect.
Direct taxes are upon persons or their property, and are subject to apportionment.
In other words, if there were a national sales tax, the tax rate would have to be the same everywhere. There is a clear difference of opinion in the courts over this basic question. Most State courts consider income tax an indirect tax, but most U.S. Circuit courts do not, though they are divided on the question. He soon encountered other panel members Bill Benson, Bill Conklin, Devvy Kidd and Larry Becraft. He studied the issue on his own while continuing to work his IRS job, and as the situation became increasingly clear to him, he found an increasing conflict between his work in enforcing the tax code and the truth of the tax situation.