Testimony of Dwight E. Avis, Head of the Alcohol and Tobacco Tax Division of the Bureau of Internal Revenue
“Income Tax is 100% Voluntary”
Given before a Subcommittee of the Committee on Ways and Means, House of Representatives, Internal Revenue Investigation, dated Tuesday, February 3, 1953, page 13:
Let me point this out now. Your income tax is 100 percent voluntary tax, and your liquor tax is 100 percent enforced tax. Now the situation is as different as day and night. Consequently, your same rules just will not apply.
(click to view) (see p. 13, first statement by Mr. Avis)