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I.R.S. Tax system is voluntary "We have recognized that when the taxpayer challenges the procedural regularity of a tax lien and the procedures used to enforce the lien, and not the validity of the tax assessment, sovereign immunity is waived." Lonsdale v. United States, 919 F.2d 1440 (10th Cir. 1990) Visit ConscienceCollege.org | Faithful Member
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