-Caveat Lector-

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The courts are ultimately the ones who would decide any issue involved and
they always side with the IRS in all matters of "interpretation."

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SM:
The IRS HAS an interpretation of what someone who decides he/she is not
obligated to pay an income tax, for instance.  The IRS calls such "tax
protestors."

People HAVE won such cases.

An elderly couple in Michigan is taken to court every year by the IRS and
every year charges against them are dropped.

see:
http://www.denial-of-due-process.com/tp/ref/protester_def.htm

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