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• 07:58, 16 May 2026 EmanuelCottrell talk contribs created page What Could Be The Irs Voluntary Disclosure Amnesty? (Created page with "<br>The courts have generally held that direct taxes are restricted to taxes on people (variously called capitation, [https://www.google.com/search?q=poll%20tax poll tax] or head tax) and property. (Penn Mutual Indemnity Denver. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All taxes are typically called "indirect taxes," because they tax an event, rather than person or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What got a straightfo...")