Is the Federal Income Tax Code Unconstitutionally Vague?

Abstract

Taxes are the price of living in a civilized society and no one disputes the right of the federal government to tax income. However, the federal tax code may have become so complicated that it is unconstitutionally vague. A law is unconstitutionally vague when a person of ordinary intelligence cannot determine what is required of him or her. There is a presumption that laws are constitutional and that presumption can only be rebutted by clear and convincing evidence. However, there is a broad and deep body of clear and convincing evidence that the tax code is so complex that it is unconstitutionally vague. The contribution of this article is to create a record of tax code complexity that can be used as the basis for judicial action.

Keywords: Tax, Complexity, Unconstitutionally Vague, Tax Complexity, Tax Errors

JEL Classification: K34