Sherman reacted by calling the United States system of justice 'a joke' and claiming that the decision was a 'fraud against taxpayers'.

The rationale for such heavy discrimination against single taxpayers is that they can afford the higher taxes.

When an I.R.S. decision goes against taxpayers, two rules come into play.

His other legislative accomplishments include passing sweeping ethics reforms to root out fraud against taxpayers.

Using wind power instead of Indian Point is a strike against the environment, the economy and taxpayers.

The most extensive study of the lawsuits found that most involved development issues but that one-fifth were filed by government agencies or officials against taxpayers.

They include a proposal to expand the current "cheater-beater" program against delinquent taxpayers.

In 1986, the I.R.S. assessed 11.6 million penalties against individual taxpayers totaling $2.5 billion.

These overlapping requirements increase the probability that fraud against taxpayers will be detected or deterred.

The I.R.S. filed 641 civil cases against recalcitrant taxpayers last year, for example, down from 2,519 in 1992.