As a later GAO investigation revealed, Senator Roth's 1997 hearings on the IRS were a farce. The witnesses' stories of abuse were exaggerated at best, falsified with the connivance of the Senator and his commitee staff, at worst. His book, ghost written by a staffer, (I didn't know the Senator was literate!) should be listed here under "fiction." Its all bull - pandering to marginal and disaffected losers who wear aluminum foil inside their hats. Thankfully, the good citizens of Delware voted the rascal out in 1999, sending him and his horrible toupee back to the obscurity to which he so deservedly belongs.

I confess that I have yet to finish reading this book but I feel it is important to share my opinion of the title. As appropriate as it is, readers should be aware that the destructive powers the IRS employs on a very large scale are not provided the agency by statute. In defense of their destructive actions they are likely to refer to statutes granting the powers in question to the Bureau of Alcohol Tobacco and Firearms. They exercise powers thus usurped with little restraint. Members of the legal profession and "public servants" as well as tax preparing professionals have a vested interest in ignoring this fact. Law enforcement and Justice Department personnel are inhibited if not intimidated. It is no secret that fear and intimidation plays an important role such that a majority of citizens who "volunteer" to file, assess themselves and pay even if they may be aware that the IRS is only and "administrative" agency of the Department of the Treasury. Large cash rewards offered to anyone who can show that laws exist, requiring record keeping, filing returns and paying the "voluntary" income tax are not uncommon.

The Power to Destroy is the most informative book I have read. It really opened my eyes to the how the IRS works. For years I have feared every time I've done my taxes. Now with the knowledge I have received from this excellent book, I no longer fear the IRS. This year is the first year that I havn't worried about doing my taxes. The book is EMPOWERING because of the knowledge you recieve. I'm going to order a bunch for all of my friends. If you pay taxes, you must read the book. I'm greatful that Senator Roth and Mr. Nixon wrote the book without fear of backlash from the IRS. Most people wouldn't have dared. It's simply the book of this century!!!!!