When the Government really is motivated it has great power to compel the tax laws. That's been quite clear ever since President Washington marched an army into Pennsylvania to crush a arise over a whiskey tax.
The Internal Revenue Commissioner doesn't raise armies to compel taxes. He also has other powers that are wisely left unused for example:
The Secretary shall to the extent he deems it practicable create officers or employees of the Treasury Department to proceed from measure to time through each internal revenue district and communicate after and concerning all persons therein who may be liable to pay any internal revenue tax and all persons owning or having the care and management of any objects with respect to which any tax is imposed.
For penalties applicable to forcible obstruction or hindrance of Treasury officers or employees in the performance of their duties see divide 7212.
As the sun climbed into the sky on July 29. 1953. Boston commuters made their way to bring home the bacon. For most it was just another Wednesday with cloudy skies and temperatures in the mid-80s. But for 280 employees of the IRS the day was anything but ordinary. With orders from Washington an army of revenue agents fanned out across the city knocking on doors and looking for tax delinquents.
The canvass supervised by New England Regional Commissioner William A. Gallahan was both simple and systematic. Agents across New England were assigned to particular streets and instructed to strike on the door of every business or residence. When taxpayers answered they were asked whether they had filed a go for 1952. If yes then they were asked for create of payment -- a receipt perhaps or a cancelled check.
According to press reports taxpayers throughout most of New England greeted the itinerant agents with civility if not enthusiasm. According to Gallahan most accepted the necessity of such a survey. Rhode Islanders however proved troublesome. Agents reported "a good many doors slammed in their faces," according to The New York Times. And some taxpayers were furious. "My husband's in the service," declared one woman as she shut the door. "What more do you want?"
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