The "Voluntary" Nature of the Income Tax by Jacob G. Hornberger
For years, the IRS has proclaimed that the great virtue of America's tax system is that it's voluntary. How does the IRS define "voluntary"? It says that the tax is voluntary because everyone computes his own income tax liability and sends the amount owed to the government. In other words, if the government calculated the tax liability for the citizenry, the tax would be involuntary. But since the people themselves are permitted to compute the liability, the tax is voluntary.
One can only wonder, of course, how many public-school-trained Americans believe this nonsense. The truth is that the income tax is no more voluntary than the military draft. If you fail or refuse to pay, they will seize you, fine you, jail you, or in the worst case, kill you, just as they do if you refuse to comply with a military draft.