The text examines the legal definition of “Willful Failure to File” (26 U.S. Code § 7203), arguing that the IRS and media use fear-mongering to pressure tax filing. It asserts that the actual definition of “person” within the statute (26 U.S. Code § 7343) limits prosecution to corporate officers or partnership members with specific duties related to tax compliance. The author suggests that ordinary citizens are wrongly prosecuted under this charge because they are not included in the legal definition of “person” as it applies to tax law. The text uses examples to illustrate how the definition of “includes” in the tax code creates a narrow category of individuals subject to the charge. Finally, the text concludes that many individuals have been unjustly imprisoned under §7203.
