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I notice that the IRS requires taxpayers to sign their tax forms under a notice that states "I declare under penalty of perjury that ....[the information provided on the form is true]". Obviously there are potential criminal penalties for false statements on a tax form.

So, essentially the IRS is requiring taxpayers to act as a witness against themself by compelling testimony and oaths in potentially criminal matters regarding their finances. This would seem on its face to be a blatant violation of the 5th Amendment to the Constitution which states: "No person...shall be compelled in any criminal case to be a witness against himself".

Obviously the oath requirement is indefensible from a logical point of view, so I am curious (1) what specious pretext is currently being used to legally justify the compulsion of this oath, and (2) what court cases, if any, have tested the constitutionality of taxpayer oaths?

Cicero
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The 5th Amendment is not a license to commit fraud. The right not to testify about your past crimes does not mean that you are allowed to be untruthful in the present.

Dale M
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ohwilleke
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