Original sentence: " Tax protesters argue that Gould v.Gould nullifies what tax protesters view as an attempt by the IRS to tax beyond the explicit provisions of the law.Gould, 245 U.In case of doubt they are construed most strongly against the government, and in favor of the citizen.Lastly in the absence of clear and specific language, or "In case of doubt" "it is the established rule" to "find in favor of the citizen.Tax protestes argue that the IRS is misapplying section 861 to them, citing the case of Gould v.The text of that case reads in part "In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out