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Versione attuale delle 15:26, 11 set 2026


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The courts have generally held that direct taxes are restricted to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Denver colorado. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) Any other taxes are known as "indirect taxes," because they tax an event, rather than human being or property per se. (Steward Machine Co. v. Davis, cibai 301 U.S. 548, 581-582 (1937).) What seemed to be a straightforward limitation on the power of the legislature based on the subject of the tax proved inexact and unclear when applied to an income tax, which could be arguably viewed either as a direct or an indirect tax.

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A bankruptcy may relieve you of personal liability on the tax debt, but in some circumstances will not discharge a correctly filed tax lien. After bankruptcy, the irs cannot chase you personally for the debt, nevertheless the lien will remain on any assets which will not able to sell these assets without satisfying the outstanding lien. - this includes your home-based. Depending upon the lien any time filed, cibai may be other options to attack the validity of the lien.

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