▁Administr ative ▁arguments ▁pres upp ose ▁that ▁Congress ▁has ▁the ▁constitution al ▁power ▁to ▁imp ose ▁a ▁tax ▁on ▁in comes ▁and ▁that ▁stat utes ▁have ▁been ▁en act ed ▁to ▁effect ▁this ▁im position , ▁but ▁that ▁the ▁administrative ▁ag encies ▁task ed ▁with ▁carrying ▁out ▁the ▁direct ives ▁of ▁the ▁stat ute ▁have ▁failed ▁to ▁en act ▁reg ulations ▁en abling ▁them ▁to ▁do ▁so . ▁ ▁Arg uments ▁about ▁tax ▁administration ▁and ▁process ▁ ▁Some ▁arguments ▁relate ▁to ▁the ▁regul atory ▁process , ▁the ▁authority ▁of ▁I RS ▁employees ▁to ▁assert ▁pen alt ies , ▁the ▁I RS ▁authority ▁to ▁se ize ▁assets , ▁or ▁the ▁valid ity ▁of ▁I RS ▁tax ▁forms . ▁ ▁Arg uments ▁about ▁lack ▁of ▁reg ulations ▁ ▁Some ▁tax ▁protest ers ▁have ▁tried ▁to ▁argue ▁that ▁because ▁the ▁Department ▁of ▁the ▁Tre as ury ▁has ▁prom ul g ated ▁official ▁reg ulations ▁for ▁some ▁but ▁not ▁all ▁In ternal ▁Re venue ▁Code ▁prov isions , ▁there ▁can ▁be ▁no ▁oblig ation ▁to ▁file ▁income ▁tax ▁returns ▁or ▁pay ▁tax es . ▁The ▁courts ▁have ▁uniformly ▁rejected ▁this ▁argument , ▁r uling ▁that ▁duties ▁im posed ▁by ▁stat ute ▁cannot ▁be ▁avoided ▁merely ▁because ▁the ▁I RS ▁or ▁some ▁other ▁ag ency ▁has ▁not ▁prom ul g ated ▁a ▁reg ulation ▁under ▁that ▁stat ute , ▁and ▁that ▁the ▁mere ▁fact ▁that ▁a ▁stat ute ▁spec ifies ▁that ▁an ▁ag ency ▁is ▁author ized ▁to ▁prom ul gate ▁a ▁reg ulation ▁does ▁not ▁necessarily ▁mean