After my Due Process post, I received a letter from a friend — a tax attorney — who agreed with my central point about the modern tyrannical state, but who did want to defend the IRS on the point I was making about due process.
“Although I agree with you that the modern administrative state is overreaching and Tyrannical, I believe it is untrue to characterize IRS assessment and collection processes as being ‘without due process.’”
As he defines his terms, I quite agree with him. And as I am defining mine, he (I think) would agree with me. By due process, I did not mean orderly process, or defined process, or published beforehand process. I agree with my friend that all that and more occurs during the processes of tax assessment and collection. Bureaucrats are nothing if not rule-guided creatures.
But before expanding further on what I mean by due process, I need to lurch off into this side paragraph for a moment to explain what I am doing. On this point, I am simply tracking and agreeing with Philip Hamburger’s foundational arguments in his Is Administrative Law Unlawful? This also addresses the objections of those who believe that I have inexplicably set myself up as an expert in constitutional law, har har har, doing so with a degree in philosophy from the University of Idaho, har har har. But Hamburger is a professor of law at Columbia Law School, and the book is published by The University of Chicago Press. Thus it is that I tentatively conclude that a man may agree with Hamburger while remaining clothed and in his right mind. Unless, of course, we have gotten to such a point of administrative tyranny that we are not allowed to decide on our own experts anymore, but must go with the constitutional experts who are assigned to us. These would usually be the living document johnnies, the ones who think that the right to keep and bear arms means that you can’t.
Where was I? As I mentioned, by due process I do not mean orderly process. I grant that the IRS gives us that. I am talking about three basic ways in which our interactions with the IRS — and the administrative state generally — violate the historical understanding of due process. First, the process is inquisitorial. Second, such processes tend to invert the presumption of innocence. And third, a man can get into serious trouble without ever coming near a court of law. This is a problem because the IRS is part of the executive branch. If I am in legal trouble, my troubles should begin in a judicial court, not end there, or miss a real court entirely.
Now as my friend pointed out, if a man plays his cards right, he can wind up in a legitimate tax court. But it is perilously easy for the average guy to not play his cards right.
In other words, if in one circumstance I am suspected of shorting the government by five thousand dollars in 2011, and in another circumstance I am suspected of shooting old Henry Spivvins in a bar fight in 2011, my legal exposure in these two scenarios is entirely and completely different.