Dennis Marks Stupidity Re Tax Evading "Due Process" Ridiculousness

Is a person entitled to "due process" in the taxation arena? In a recent comment on the blog rAtional nAtion uSA, the mentally deficient Dennis Marks (AKA dmarks) seems to be making the following anti-tax argument...

Some assert that the collection of federal income taxes constitutes a "taking" of property without due process of law, in violation of the Fifth Amendment. Thus, any attempt by the Internal Revenue Service to collect federal income taxes owed by a taxpayer is unconstitutional. (source: IRS Website).

The comment by Mr. Marks in which he proffers the same/similar argument...

Dennis Marks: I also don't feel it is proper at all to punish anyone like this as if they did anything wrong, without any evidence of wrongdoing or without any due process. (6/23/2014 at 01:32:00 PM EDT).

I am unsure what Dennis means by "like this". The discussion from which this comment is pulled started with talk of the estate tax, then shifted to the blog proprietor's endorsement of the flat tax. So, is Dennis arguing against the estate tax? I don't think so. Not with the quoted comment, in any case, as it directly follows a comment by the blog proprietor in which he defends his advocation of the flat tax. This is AFTER I point out that the flat tax favors the wealthy (and link to an article by Robert Reich in which he says the same thing).

So, Dennis is, apparently, speaking against the CONCEPT of progressive taxation (the system that we CURRENTLY have). It's a taking of property that is unconstitutional because it is done without due process... according to my interpretation of Dennis' comment.

If this is the argument Dennis is proffering (and I believe it is) then it is an argument has been shot down by the Supreme court, as noted on the IRS website...

IRS: The Fifth Amendment to the United States Constitution provides that a person shall not be "deprived of life, liberty, or property, without due process of law... The U.S. Supreme Court stated in Brushaber v. Union Pacific R.R., 240 U.S. 1, 24 (1916), that "it is... well settled that [the Fifth Amendment] is not a limitation upon the taxing power conferred upon Congress by the Constitution; in other words, that the Constitution does not conflict with itself by conferring upon the one hand a taxing power, and taking the same power away on the other by limitations of the due process clause". Further, the Supreme Court has upheld the constitutionality of the summary administrative procedures contained in the Internal Revenue Code against due process challenges, on the basis that a post-collection remedy (e.g., a tax refund suit) exists and is sufficient to satisfy the requirements of constitutional due process. (Phillips v. Commissioner, 283 U.S. 589, 595-97. 1931).

If Dennis is sure he's being taxed in violation of his 5th amendment rights - I suggest he not pay. I predict that aint gonna work out so well for him... if he tries it. Also, taxation has absolutely nothing to do with "punishing" anyone. This is a patently absurd argument.

TADM #43