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"Taxnapping": How Murphy V. Irs Used Direct Taxation To Steal The Tax Reform Debate, Jason A. Derr

Jason A Derr

Suppose someone asks you, “You know, I’m fed up with the tax policy of United States, what can do I change it?” Although some may respond with ideas of protest, one of the most common responses will likely be, “Call your Congressperson.” However, after the D.C. Circuit’s decision in Murphy v. IRS, a new response is called for: “If you want to change tax policy, call the judge’s chambers.”

In Murphy v. IRS, the D.C. Circuit considered whether the taxation of emotional injury damages violated the “direct tax clauses” of the United States Constitution. The direct clauses are a mysterious …