Hypothetical Constitution Question?

Question

Can the Internal Revenue Service collect a civil penalty not related to a tax fraud?

Answer 1

No. Not a constitutional issue. The IRS is limited (yes, they do have limits!) to actions authorized by legislation from Congress. Collecting non-tax related revenue is not one of their authorized functions.

Answer 2

If it is a federal penalty, then yea, the IRS can be authorized to seek collection.

Answer 3

this is not in the constitution.
It would be in the statutes as listed in the US Code.

No, I'm not going to look it up.
You do it.

And read the constitution while you're at it.