Re: Burden of proof

[Alan Horowitz <alanh@infi.net>]

> > This relates to something I have been wondering about:  If one could
> >  get one's company to pay one in electronic cash, what is to stop one
> >  from piling the coins in a Datahaven somewhere (assuming one existed



   The income "tax" is not a tax.... it is an excise. There is a crucial 
difference. Taxes are assessed against *things*, excises are assessed 
against events.

If you don't pay a property tax, the assessor forcloses agains the thing. 
If the thing changes hands during the tax year, the tax due is pro-rated 
against both parties interest in the item.

An excise is assessed against an event. For example, the constructive 
recipt of income. As in, when the employer disburses it to your 
constructive (*legal definition*) control.

That's why you cannot say to the IRS, "Sorry, I already spent it all. You 
can't assesse me, I don't have it".