Aircraft tax question

"Ron Natalie" wrote:

The IRS is a division of the treasury department. It has makes
regulations based on supposed delegated authority from the congress
(based on various tax acts).

That's right. I'm not sure of the tax acts for delegation, but the 14th
Amendment states:

"The Congress shall have power to lay and collect taxes on incomes, from
whatever source derived, without apportionment among the several States, and
without regard to any census or enumeration."

I always wondered how an amendment like that could get ratified. It's a
blank check for tax on any income (including private sales of aircraft).

Also, I believe Tax Court is the only court in America where the burden of
proof is on the defendant/taxpayer instead of the State or plaintiff.

Matt