Jodie T. Allen's article I Like the IRS is based on an extremely dangerous and faulty  All income belongs to the government, and the portion we are allowed to keep is some sort of present.
Jodie T. Allen thinks we owe the government, not that the government owes us anything. 
mnli hypothesis: Jodie T. Allen thinks we owe the government, not that the government owes us anything.  premise: Jodie T. Allen's article I Like the IRS is based on an extremely dangerous and faulty  All income belongs to the government, and the portion we are allowed to keep is some sort of present.