ime ▁Records ▁days , ▁hosted ▁at ▁sub lim ere c ords . com . ▁Av ailable ▁through ▁the ▁Internet ▁Archive . ▁Mort al / F old ▁Z and ura ▁fan ▁site ▁that ▁features ▁full ▁lyr ics ▁F old ▁Z and ura ▁Inter view ▁ ▁Category : Al tern ative ▁rock ▁groups ▁from ▁California ▁Category : Christ ian ▁rock ▁groups ▁from ▁California ▁Category : Mus ical ▁groups ▁established ▁in ▁ 1 9 9 5 <0x0A> </s> ▁Tax ▁protest ers ▁in ▁the ▁United ▁States ▁advance ▁a ▁number ▁of ▁administrative ▁arguments ▁as ser ting ▁that ▁the ▁assess ment ▁and ▁collection ▁of ▁the ▁federal ▁income ▁tax ▁viol ates ▁reg ulations ▁en act ed ▁by ▁responsible ▁ag encies ▁– prim arily ▁the ▁In ternal ▁Re venue ▁Service ▁( IR S ) – ▁task ed ▁with ▁carrying ▁out ▁the ▁stat utes ▁en act ed ▁by ▁the ▁United ▁States ▁Congress ▁and ▁signed ▁into ▁law ▁by ▁the ▁President . ▁Such ▁arguments ▁generally ▁include ▁claims ▁that ▁the ▁administrative ▁ag ency ▁fails ▁to ▁create ▁a ▁duty ▁to ▁pay ▁tax es , ▁or ▁that ▁its ▁operation ▁conflicts ▁with ▁some ▁other ▁law , ▁or ▁that ▁the ▁ag ency ▁is ▁not ▁author ized ▁by ▁stat ute ▁to ▁assess ▁or ▁collect ▁income ▁tax es , ▁to ▁se ize ▁assets ▁to ▁satisfy ▁tax ▁claims , ▁or ▁to ▁pen al ize ▁persons ▁who ▁fail ▁to ▁file ▁a ▁return ▁or ▁pay ▁the ▁tax . ▁ ▁Administr ative ▁arguments , ▁though ▁related ▁to , ▁are ▁distinct ▁from ▁constitution al , ▁stat ut ory , ▁and ▁general ▁consp i racy ▁arguments .