“The power to tax involves the power to destroy”, wrote Supreme Court Justice John Marshall in the landmark 1819 case of McCullough v. Maryland. The McCullough ruling held that a state had no power to impose a state tax on the operations of federal government. The same statement may be made in the present time, almost 200 years after the writings of Justice Marshall. But, the difference between now and then are the sheer number of different taxing agencies standing in line with each respective hand held wide open and ready to reach into one’s pocketbook during life and at death. We are taxed at the federal, state, county and city levels for income tax, sales tax, property tax, use tax, fuel tax, consumption tax, alcohol tax, cigarette tax, occupancy tax and death tax.
The federal and state tax statutes, codes and rules are voluminous, complex and intimidating. The state tax codes and rules vary from state to state and from county to county within the states. The federal, state and local lawmakers have given the taxing agencies broad and sweeping powers. The government at all levels employs thousands of people whose sole function is is to assess and collect taxes. Volume after volume of regulations and case law govern how the tax laws are administered and interpreted.
Tax law is not practiced by the weak of heart or by one deficient in skill, knowledge and intellect. Here, at the law firm of Peter G. Milne, P.C. we advise, counsel and represent taxpayers and other clients in all tax matters. We stand beside our clients and fight the Tax Man, whether it be the Internal Revenue Service, the State of Texas Comptroller, the State of California Franchise Tax Board or one of the many other local agencies responsible for property tax collection.
Next to being shot at and missed, nothing is quite as satisfying as an income tax refund.
— F.J. Raymond