Mortimer Caplin Quotes


Our tax system is based on individual self-assessment and voluntary compliance


Citations

Mortimer Caplin, Commissioner, U. S. Internal Revenue Service, Internal Revenue Audit Manual, 1975

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There are many who would disagree with Presti’s description, while many others have this as a chief complaint. The agency tends to change from administration to administration as to its policies and collection methods. In the decades since this criticism, the agency has changed a good deal. However, there are great differences between IRS practices in different parts of the country, some of which are better than the others. One of the major problems of the IRS is the conflict between collecting taxes that should have been paid and were not and ruining the business or individual that committed the offense by taking current working capital. Congress has NEVER weighed in on this question preferring to let the Civil Servants take the heat.


Mortimer Caplin
Mortimer Caplin
  • Born: July 11, 1916
  • Died: July 15, 2019
  • Nationality:
  • Profession:

Mortimer Maxwell Caplin was an American lawyer and educator, and the founding member of Caplin & Drysdale, Chartered.