• "[T]he power to tax involves the power to destroy" (McCulloch v. Maryland, 17 U.S. 316, 431 (1819)).


  • "Taxes are what we pay for civilized society" (Compania General de Tabacos de Filipinas v. Collector of Internal Revenue, 275 U.S. 87, 100 (1927)).


  • "The power to tax is not the power to destroy while this court sits" (Panhandle Oil Co. v. Knox, 277 U.S. 218, 223 (1928)).


  • "The physical power to get the money does not seem to me a test of the right to tax. Might does not make right even in taxation" (International Harvester Co. v. Wisconsin Department of Taxation, 322 U.S. 435, 450 (1944)).


  • "Nowhere is the federal government's mighty hand felt more directly than when the Internal Revenue Service comes calling with a demand for unpaid taxes. Taxation, admittedly a necessary element of any form of civilized government, places unparalleled power in the hand of the sovereign. When that power is unleashed in an inconsistent, threatening, and arrogant manner, the powerless taxpayer, who for all practical purposes is at the mercy of the government, has little recourse to remedy such abuses" (Howard H. Callaway Foundation, Inc. v. United States, ____ F. Supp. 2d ____, ____ (M. D. Ga. 2002)).


  • "It would be difficult to conceive of a more comprehensive statutory scheme, or one that has received more intense scrutiny from Congress, than the Internal Revenue Code." The court also referred to the Code as a "vast and exceedingly complex statutory apparatus" (Judicial Watch, Inc. v. Rossotti, ___ F.3d ____ , ___ (4th Cir. 2003)).


  • "The IRS wrote that "[e]xemption from federal income taxation is not a right, it is a matter of legislative grace that is strictly construed" (Priv. Ltr. Rul. 200830028).