THE NEW INCOME TAX SCANDAL

First-person account of one man’s failed attempts to take on the Internal Revenue Service.

Garrison collects his thoughts on income tax in this well-documented book. Its two main themes–that income tax law needs to be revised and that judicial activism demonstrates corruption–will resonate with a large audience. However, the arcane and esoteric nature of Garrison’s assertions will make most readers uneasy. Based on his study of the 16th Amendment to the U.S. Constitution (the Income Tax Amendment), which was ratified in February 1913, Garrison concludes that income tax is intended to be an excise, not a direct tax. But, he posits, it erroneously acts as a direct tax. He further argues that income tax law has incorrectly evolved with the premise that labor is behavior rather than property. Garrison concludes that these two corruptions have virtually reduced Americans to a state of slavery. Armed with these conclusions, the author attempted twice to pursue his convictions in federal court–first in California in 1990 and then in Florida in 2000. Both cases were dismissed. Garrison viewed the dismissals as evidence of the injustice of the American court system. While his honesty and perseverence are commendable–he tells the reader that he has been totally unsuccessful in gaining interest from Congress in his conclusions and that no attorney would represent him in court–his knowledge is questionable. Mind-bending logic leads the reader down a difficult path. However, Garrison doesn’t just complain; he includes a proposed solution based on a restructured income tax and a national retail sales tax.

A rallying cry against the U.S. income tax system that will doubtfully attract many people to join its crusade.