THE FAULT, DEAR READER, IS NOT IN OURSELVES, BUT IN OUR CONGRESS

OnTuesday I "talked" about the 47% of Americans who either pay absolutely no federal income tax or actually make a profit by filing a Form 1040 (get backmore than they paid in).
Iindicated that this fact is a serious problem that should be addressed.
Onthe same day Trish McIntire posted “Stoning Glass Houses – Again” at OUR TAXINGTIMES, in which she says -
“And in order to fuel the anti-tax fire andwin elections, the anger has been shifted from the tax code to pointing fingersat classes and types of people. ‘He didn't pay any taxes!’ That's not fair! Geta rope! ‘Those People’ should be stoned!”
Asthe Tricky One was famous for saying – Let me make this perfectly clear.  I am not “throwing stones”.  I am not faulting the 47% who pay no federalincome taxes, or make a profit by filing a tax return, for doing so.  Theyhave done nothing wrong. 
It is the legal right of everyAmerican to take full advantage of the various deductions, credits andloopholes in the US Tax Code to pay as little tax as possible.
JudgeLearned Hand is famous for pointing this out in court decisions –
“Any one may so arrange his affairs that histaxes shall be as low as possible; he is not bound to choose that pattern whichwill best pay the Treasury; there is not even a patriotic duty to increaseone's taxes.”  {Gregory v. Helvering,69 F.2d 809, 810 (2d Cir. 1934)}
And-
“Over and over again courts have said thatthere is nothing sinister in so arranging one's affairs as to keep taxes as lowas possible. Everybody does so, rich or poor; and all do right, for nobody owesany public duty to pay more than the law demands: taxes are enforced exactions,not voluntary contributions. To demand more in the name of morals is mere cant.”  {Commissioner v. Newman, 159 F.2d 848, 851(2d Cir. 1947) - dissenting opinion}
I firmly believe in this concept –and as a tax professional I prepare the 1040s of my clients with this as mybottom line. 
Thanks to the Tax Code, severalof my clients over the years have either paid no federal or state income tax orgotten back more than they paid in from their “Uncles”.  To be perfectly honest, there have been yearsin the past where I have legally either paid no federal income tax or gottenback more than I paid in.
Let’sface it – if a government official came up to you and handed you a check for$1,000 because it is Thursday and you have brown eyes would you turn it down?
The fault, dear reader, is not in ourselvesbut in our Congress.  The fact that the current US Tax Code is amucking fess is because of the idiots in Congress, who write the damned thing.
AndI am not saying that certain individuals are not entitled to welfare or thatthe government should not encourage those on welfare to work (Earned IncomeCredit), or that the government should not encourage higher education or theconservation of energy or other worthy activities via partial subsidy (tuitiondeductions and credits and energy credits). 
Iam saying that the purpose of the Tax Code is to raise money to run thegovernment – period.  It is certainly notto “redistribute income or wealth” (which should not be a function of thegovernment at all). 
Ifthe government wants to provide subsidies to encourage certain actions whichwill benefit the country as a whole then it should provide these benefits as direct financial aid, grants, discounts,rebates, or subsidies, whenever possible at the “point of purchase” or beforethe subsidized expense occurs, from thebudget of the appropriate cabinet department (i.e. Department of Education,Health and Human Services, Energy, etc), where the proper safeguards can beobserved – and not wash it through the Tax Code.
FYI - Ido believe that there are some deductions, credits, and loopholes that areinappropriate regardless of how distributed, and that some “encouragements” (charitable contributions, retirement plan deductions, and reduced taxes on capital gains for example) maybe appropriate as a part of the 1040.
Ihope I have made myself clear.
TTFN