Frivolous—how the Internal Revenue System typically describes constitutional arguments from any taxpayer. Frustratingflawed and failing is how many Americans would describe the IRS. This is what The F-Word is all about.

The title of this book is a not-so-subtle hint at what many feel the Internal Revenue system is doing to American taxpayers, but I chose it for another reason. Yes, I wanted to grab your attention, but more importantly, I titled this book The F-Word because there are many adjectives that begin with the letter F that can be appropriately used to describe our failed tax system—frustratingly faulty and fatally flawed. In a word—our tax code is fubar. (Author’s note: For those with limited exposure to the military, fubar is a military acronym that dates from World War II. It stands for #%#*@ (read F word) up beyond all recognition/repair/reason.)

The future of the American economy, weighed down by a finicky, fluctuating tax code, is frightening. Problems will continue to fester under a flaky, feckless, and fluky tax system. Maintaining the status quo is foolish, but trying to fix this snafu is futile. The Internal Revenue Code is a farce and we have to start over—we have to do better.

Notwithstanding the two reasons stated before, I chose the title of this book for one very critical reason. Regardless of which adjective is applied to the Internal Revenue Code, there is one F word in the Internal Revenue lexicon that no taxpayer wants to hear an Internal Revenue employee use to describe a return filed by that taxpayer. As I describe in chapter 4, the IRS is quick to call constitutional challenges to our tax laws frivolous.

In a unique and informative way, The F-Word exposes the unfair, haphazard, and often unintended consequences imposed on Americans by our current tax code. Using relevant, straightforward examples, this book presents an up-close-and-personal look at our tax code to illustrate that America’s tax system—specifically the Internal Revenue Code—is destroying much of what America was intended to be, whether by design or by unintended consequences.

Despite decades of empty promises, pointless revisions, and calls for reform, the Internal Revenue Code remains complex, confusing, sometimes arbitrary and frequently ambiguous.

This book is my attempt to make you aware of the clear and present threat posed by our tax system and troubled enough to act. Typically, a nonfiction book is meant to educate, enlighten, and inform. This book may more closely resemble a Stephen King novel. Prepare to be frightened. On reflection, perhaps horrified is a better word. Regardless, if after reading this book, you conclude that our future is in danger, and you are sufficiently disturbed to take action, I will have accomplished my goal.