Senators to Unveil the ‘Ex-Patriot Act’ to Respond to Facebook’s Saverin’s Tax ‘Scheme’

[AnotherMcIntosh]

49. Two reasons why you are wrong: (1) The statute doesn't penalize anyone for tax evasion.

The words within the statute speak for themselves. Tax evasion, or even an intent to engage in tax evasion, is not an element. A person can subject to liability without seeking to evade taxes. (2) The issue as raised by me is clearly whether Congress has the authority to impose a tax of 100%, not whether 6672 is applicable to ex-pats.

Glenshaw Glass is only tangentially related. Although there are cases which have upheld the Constitutionally of imposing a 100% tax, Glenshaw Glass is not one of them. (Actually, if you are truly saying that "Congress can impose a tax of whatever it wants on income," that was not the holding in Glenshaw Glass. There is no court opinion of which I am aware which has held that.)

If you are saying that "Congress can impose a tax of whatever it wants on income" and I have said that "Congress has the power to impose taxes of up to 100%," why do you want to disagree?