March 2017 JD Supra

Voluntary compliance is the foundation of our US tax system. Taxpayers determine the correct amount of their tax and complete appropriate returns, rather than the Government determine their tax for them. According to the Internal Revenue Code (the law of the land), Taxpayers have three obligations: (1) to file timely returns;

http://www.jdsupra.com/legalnews/irs-will-not-quit-88219