Original sentence: In another argument, tax protesters claim that IRS employees do not have the authority to assert penalties — basing the argument on Internal Revenue Code section 6020(b)(1) ((b)(1)) which states:.Many tax protesters claim that because the IRS itself was not created by statute and because the IRS has no legal capacity to sue or be sued, the IRS is not a federal government agency.One of the prominent allegation of IRS's insidious conduct is the movie America: From Freedom to Fascism, directed by Libertarian filmmaker Aaron Russo, that explores the possible plot—in which the IRS is allegedly taking part—to make the United States a police state.See also Tax protester conspiracy arguments and Milton William Cooper.Some protesters contend that this provision shows that IRS agents have no authority to impose penalties unless they have a delegation from the Secretary of the Treasury, although the logic of the argument is unclear given that the function of imposing penalties is a separate function from that of preparing section 6020(b) returns.The IRS is often featured in various conspiracy theories
Edited sentence: In another argument, tax honesty advocates claim that IRS employees do not have the authority to assert penalties — basing the argument on Internal Revenue Code section 6020(b)(1) ((b)(1)) which states:.Many in the Tax Honesty Movement claim that because the IRS itself was not created by statute and because the IRS has no legal capacity to sue or be sued, the IRS is not a federal government agency.One of the prominent allegation of IRS's alleged illegal and abusive conduct is the movie America: From Freedom to Fascism, directed by Libertarian filmmaker Aaron Russo, that discusses evidence in which the IRS is allegedly taking part—to make the United States a police state.See also Tax Honesty Movement arguments and Milton William Cooper.Some contend that this provision shows that IRS agents have no authority to impose penalties unless they have a delegation from the Secretary of the Treasury, although the logic of the argument is unclear given that the function of imposing penalties is a separate function from that of preparing section 6020(b) returns.The IRS is often featured in various documentaries