“The physical power to get the money does not seem to me a test of the right to tax.
Might does not make right, even in taxation.”
Justice Jackson in International Harvester Co. v. Department of Taxation, 322 U.S. 435, 450 (1944)

A Temple of Temptations for taxing situations in collecting a tax through census and enumeration, which also bypasses an important Constitutional protection under the Seventh Amendment to have a jury trial.

28 USC 3002: Definitions
Text contains those laws in effect on August 20, 2016

From Title 28-JUDICIARY AND JUDICIAL PROCEDURE
PART VI-PARTICULAR PROCEEDINGS
CHAPTER 176-FEDERAL DEBT COLLECTION PROCEDURE
SUBCHAPTER A-DEFINITIONS AND GENERAL PROVISIONS

-3002. Definitions

As used in this chapter:

(1) “Counsel for the United States” means-

(A) a United States attorney, an assistant United States attorney designated to act on behalf of the United States attorney, or an attorney with the United States Department of Justice or with a Federal agency who has litigation authority; and
(B) any private attorney authorized by contract made in accordance with section 3718 of title 31 to conduct litigation for collection of debts on behalf of the United States.

(2) “Court” means any court created by the Congress of the United States, excluding the United States Tax Court.

(3) “Debt” means-

(A) an amount that is owing to the United States on account of a direct loan, or loan insured or guaranteed, by the United States; or
(B) an amount that is owing to the United States on account of a fee, duty, lease, rent, service, sale of real or personal property, overpayment, fine, assessment, penalty, restitution, damages, interest, tax, bail bond forfeiture, reimbursement, recovery of a cost incurred by the United States, or other source of indebtedness to the United States, but that is not owing under the terms of a contract originally entered into by only persons other than the United States;

and includes any amount owing to the United States for the benefit of an Indian tribe or individual Indian, but excludes any amount to which the United States is entitled under section 3011(a).

(4) “Debtor” means a person who is liable for a debt or against whom there is a claim for a debt.
(5) “Disposable earnings” means that part of earnings remaining after all deductions required by law have been withheld.
(6) “Earnings” means compensation paid or payable for personal services, whether denominated as wages, salary, commission, bonus, or otherwise, and includes periodic payments pursuant to a pension or retirement program.
(7) “Garnishee” means a person (other than the debtor) who has, or is reasonably thought to have, possession, custody, or control of any property in which the debtor has a substantial nonexempt interest, including any obligation due the debtor or to become due the debtor, and against whom a garnishment under section 3104 or 3205 is issued by a court.
(8) “Judgment” means a judgment, order, or decree entered in favor of the United States in a court and arising from a civil or criminal proceeding regarding a debt.
(9) “Nonexempt disposable earnings” means 25 percent of disposable earnings, subject to section 303 of the Consumer Credit Protection Act.
(10) “Person” includes a natural person (including an individual Indian), a corporation, a partnership, an unincorporated association, a trust, or an estate, or any other public or private entity, including a State or local government or an Indian tribe.
(11) “Prejudgment remedy” means the remedy of attachment, receivership, garnishment, or sequestration authorized by this chapter to be granted before judgment on the merits of a claim for a debt.
(12) “Property” includes any present or future interest, whether legal or equitable, in real, personal (including choses in action), or mixed property, tangible or intangible, vested or contingent, wherever located and however held (including community property and property held in trust (including spendthrift and pension trusts)), but excludes-

(A) property held in trust by the United States for the benefit of an Indian tribe or individual Indian; and
(B) Indian lands subject to restrictions against alienation imposed by the United States.

(13) “Security agreement” means an agreement that creates or provides for a lien.
(14) “State” means any of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Marianas, or any territory or possession of the United States.
(15) “United States” means-

(A) a Federal corporation;
(B) an agency, department, commission, board, or other entity of the United States; or
(C) an instrumentality of the United States.

(16) “United States marshal” means a United States marshal, a deputy marshal, or an official of the United States Marshals Service designated under section 564.

(Added Pub. L. 101–647, title XXXVI, §3611, Nov. 29, 1990, 104 Stat. 4933.)

REFERENCES IN TEXT

Section 303 of the Consumer Credit Protection Act, referred to in par. (9), is classified to section 1673 of Title 15, Commerce and Trade.

https://uscode.house.gov/view.xhtml?req=(title:28 section:3002 edition:prelim) OR (granuleid:USC-prelim-title28-section3002)&f=treesort&edition=prelim&num=0&jumpTo=true

United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700

Fasces (/ˈfæsiːz/, (Italian: Fasci, Latin pronunciation: [ˈfa.skeːs], a plurale tantum, from the Latin word fascis, meaning “bundle”) is a bound bundle of wooden rods, sometimes including an axe with its blade emerging. The fasces had its origin in the Etruscan civilization, and was passed on to ancient Rome, where it symbolized a magistrate’s power and jurisdiction. The image has survived in the modern world as a representation of magisterial or collective power. https://en.wikipedia.org/wiki/Fasces
Table of Contents
Title I. Rulemaking Authority, Scope of Rules, Publication, Construction, Effective Date, Definitions
Rule 1. Rulemaking Authority, Scope of Rules, Publication of Rules and Amendments, Construction
Rule 2. Effective Date
Rule 3. Definitions
Title II. The Court
Rule 10. Name, Office, and Sessions
Rule 11. Payments to the Court
Rule 12. Court Records
Rule 13. Jurisdiction
Title III. Commencement of Case, Service and Filing of Papers, Form and Style of Papers, Appearance and Representation, Computation of Time
Rule 20. Commencement of Case
Rule 21. Service of Papers
Rule 22. Filing
Rule 23. Form and Style of Papers
Rule 24. Appearance and Representation
Rule 25. Computation of Time
Rule 26. Electronic Filing
Rule 27. Privacy Protection for Filings Made With the Court
Title IV. Pleadings
Rule 30. Pleadings Allowed
Rule 31. General Rules of Pleading
Rule 32. Form of Pleadings
Rule 33. Signing of Pleadings
Rule 34. Petition
Rule 35. Entry on Docket
Rule 36. Answer
Rule 37. Reply
Rule 38. Joinder of Issue
Rule 39. Pleading Special Matters
Rule 40. Defenses and Objections Made by Pleading or Motion
Rule 41. Amended and Supplemental Pleadings
Title V. Motions
Rule 50. General Requirements
Rule 51. Motion for More Definite Statement
Rule 52. Motion To Strike
Rule 53. Motion To Dismiss
Rule 54. Timely Filing and Joinder of Motions
Rule 55. Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected
Rule 56. Motion for Review of Jeopardy Assessment or Jeopardy Levy
Rule 57. Motion for Review of Proposed Sale of Seized Property
Rule 58. Miscellaneous
Title VI. Parties
Rule 60. Proper Parties; Capacity
Rule 61. Permissive Joinder of Parties
Rule 62. Misjoinder of Parties
Rule 63. Substitution of Parties; Change or Correction in Name
Title VII. Discovery
Rule 70. General Provisions
Rule 71. Interrogatories
Rule 72. Production of Documents, Electronically Stored Information, and Things
Rule 73. Examination by Transferees
Rule 74. Depositions for Discovery Purposes
Title VIII. Depositions To Perpetuate Evidence
Rule 80. General Provisions
Rule 81. Depositions in Pending Case
Rule 82. Depositions Before Commencement of Case
Rule 83. Depositions After Commencement of Trial
Rule 84. Depositions Upon Written Questions
Rule 85. Objections, Errors, and Irregularities
Title IX. Admissions and Stipulations
Rule 90. Requests for Admission
Rule 91. Stipulations for Trial
Rule 92. Cases Consolidated for Trial
Title X. General Provisions Governing Discovery, Depositions and Requests for Admission
Rule 100. Applicability
Rule 101. Sequence, Timing, and Frequency
Rule 102. Supplementation of Responses
Rule 103. Protective Orders
Rule 104. Enforcement Action and Sanctions
Title XI. Pretrial Conferences
Rule 110. Pretrial Conferences
Title XII. Decision Without Trial
Rule 120. Judgment on the Pleadings
Rule 121. Summary Judgment
Rule 122. Submission Without Trial
Rule 123. Default and Dismissal
Rule 124. Alternative Dispute Resolution
Title XIII. Calendars and Continuances
Rule 130. Motions and Other Matters
Rule 131. Trial Calendars
Rule 132. Special or Other Calendars
Rule 133. Continuances
Title XIV. Trials
Rule 140. Place of Trial
Rule 141. Consolidation; Separate Trials
Rule 142. Burden of Proof
Rule 143. Evidence
Rule 144. Exceptions Unnecessary
Rule 145. Exclusion of Proposed Witnesses
Rule 146. Determination of Foreign Law
Rule 147. Subpoenas
Rule 148. Fees and Mileage
Rule 149. Failure To Appear or To Adduce Evidence
Rule 150. Record of Proceedings
Rule 151. Briefs
Rule 152. Oral Findings of Fact or Opinion
Title XV. Decision
Rule 155. Computation by Parties for Entry of Decision
Rule 156. Estate Tax Deduction Developing At or After Trial
Rule 157. Motion To Retain File in Estate Tax Case Involving Section 6166 Election
Title XVI. Posttrial Proceedings
Rule 160. Harmless Error
Rule 161. Motion for Reconsideration of Findings or Opinion
Rule 162. Motion To Vacate or Revise Decision
Rule 163. No Joinder of Motions Under Rules 161 and 162
Title XVII. Small Tax Cases
Rule 170. General
Rule 171. Election of Small Tax Case Procedure
Rule 172. Representation
Rule 173. Pleadings
Rule 174. Trial
Title XVIII. Special Trial Judges
Rule 180. Assignment
Rule 181. Powers and Duties
Rule 182. Cases in Which the Special Trial Judge Is Authorized To Make the Decision
Rule 183. Other Cases
Title XIX. Appeals
Rule 190. How Appeal Taken
Rule 191. Preparation of the Record on Appeal
Rule 192. Bond To Stay Assessment and Collection
Rule 193. Appeals From Interlocutory Orders
Title XX. Practice Before the Court
Rule 200. Admission to Practice and Periodic Registration Fee
Rule 201. Conduct of Practice Before the Court
Rule 202. Disciplinary Matters
Title XXI. Declaratory Judgments
Rule 210. General
Rule 211. Commencement of Action for Declaratory Judgment
Rule 212. Request for Place for Submission to the Court
Rule 213. Other Pleadings
Rule 214. Joinder of Issue in Action for Declaratory Judgment
Rule 215. Joinder of Parties
Rule 216. Intervention in Retirement Plan Actions
Rule 217. Disposition of Actions for Declaratory Judgment
Rule 218. Procedure in Actions Heard by a Special Trial Judge of the Court
Title XXII. Disclosure Actions
Rule 220. General
Rule 221. Commencement of Disclosure Action
Rule 222. Request for Place of Hearing
Rule 223. Other Pleadings
Rule 224. Joinder of Issue
Rule 225. Intervention
Rule 226. Joinder of Parties
Rule 227. Anonymous Parties
Rule 228. Confidentiality
Rule 229. Burden of Proof
Rule 229A. Procedure in Actions Heard by a Special Trial Judge of the Court
Title XXIII. Claims for Litigation and Administrative Costs
Rule 230. General
Rule 231. Claims for Litigation and Administrative Costs
Rule 232. Disposition of Claims for Litigation and Administrative Costs
Rule 233. Miscellaneous
Title XXIV. Partnership Actions
Rule 240. General
Rule 241. Commencement of Partnership Action
Rule 242. Request for Place of Trial
Rule 243. Other Pleadings
Rule 244. Joinder of Issue in Partnership Action
Rule 245. Intervention and Participation
Rule 246. Service of Papers
Rule 247. Parties
Rule 248. Settlement Agreements
Rule 249. Action for Adjustment of Partnership Items Treated as Action for Readjustment of Partnership Items
Rule 250. Appointment and Removal of the Tax Matters Partner
Rule 251. Decisions
Title XXV. Supplemental Proceedings
Rule 260. Proceeding To Enforce Overpayment Determination
Rule 261. Proceeding To Redetermine Interest
Rule 262. Proceeding To Modify Decision in Estate Tax Case Involving Section 6166 Election
Title XXVI. Actions for Administrative Costs
Rule 270. General
Rule 271. Commencement of Action for Administrative Costs
Rule 272. Other Pleadings
Rule 273. Joinder of Issue in Action for Administrative Costs
Rule 274. Applicable Small Tax Case Rules
Title XXVII. Actions for Review of Failure To Abate Interest
Rule 280. General
Rule 281. Commencement of Action for Review of Failure To Abate Interest
Rule 282. Request for Place of Trial
Rule 283. Other Pleadings
Rule 284. Joinder of Issue in Action for Review of Failure To Abate Interest
Title XXVIII. Actions for Redetermination of Employment Status
Rule 290. General
Rule 291. Commencement of Action for Redetermination of Employment Status
Rule 292. Request for Place of Trial
Rule 293. Other Pleadings
Rule 294. Joinder of Issue in Actions for Redetermination of Employment Status
Title XXIX. Large Partnership Actions
Rule 300. General
Rule 301. Commencement of Large Partnership Action
Rule 302. Request for Place of Trial
Rule 303. Other Pleadings
Rule 304. Joinder of Issue in Large Partnership Actions
Rule 305. Action for Adjustment of Partnership Items of Large Partnership Treated as Action for Readjustment of Partnership Items of Large Partnership
Title XXX. Actions for Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to an Oversheltered Return
Rule 310. General
Rule 311. Commencement of Action for Declaratory Judgment (Oversheltered Return)
Rule 312. Request for Place of Trial
Rule 313. Other Pleadings
Rule 314. Joinder of Issue in Action for Declaratory Judgment (Oversheltered Return)
Rule 315. Disposition of Action for Declaratory Judgment (Oversheltered Return)
Rule 316. Action for Declaratory Judgment (Oversheltered Return) Treated as Deficiency Action
Title XXXI. Actions for Determination of Relief From Joint and Several Liability on a Joint Return
Rule 320. General
Rule 321. Commencement of Action for Determination of Relief From Joint and Several Liability on a Joint Return
Rule 322. Request for Place of Trial
Rule 323. Other Pleadings
Rule 324. Joinder of Issue in Action for Determination of Relief From Joint and Several Liability on a Joint Return
Rule 325. Notice and Intervention
Title XXXII. Lien and Levy Actions
Rule 330. General
Rule 331. Commencement of Lien and Levy Action
Rule 332. Request for Place of Trial
Rule 333. Other Pleadings
Rule 334. Joinder of Issue in Lien and Levy Actions
Title XXXIII. Whistleblower Actions
Rule 340. General
Rule 341. Commencement of Whistleblower Action
Rule 342. Request for Place of Trial
Rule 343. Other Pleadings
Rule 344. Joinder of Issue in Whistleblower Action
Rule 345. Privacy Protections for Filings in Whistleblower Actions
Appendices and Index
Appendix I. Forms
Form 1. Petition (Sample Format)
Form 2. Petition (Simplified Form)
Form 3. Petition for Administrative Costs (Sec. 7430(f)(2))
Form 4. Statement of Taxpayer Identification Number
Form 5. Request for Place of Trial
Form 6. Ownership Disclosure Statement
Form 7. Entry of Appearance
Form 8. Substitution of Counsel
Form 9. Certificate of Service
Form 10. Notice of Change of Address
Form 11. Notice of Election to Intervene
Form 12. Notice of Election to Participate
Form 13. Notice of Intervention
Form 14. Subpoena
Form 15. Application for Order To Take Deposition To Perpetuate Evidence
Form 16. Certificate on Return
Form 17. Notice of Appeal to Court of Appeals
Form 18. Unsworn Declaration Under Penalty of Perjury
Appendix II. Fees and Charges
Index

RULE 1. RULEMAKING AUTHORITY

  1. Rulemaking Authority: The United States Tax Court, after giving appropriate public notice and an opportunity for comment, may make and amend rules governing its practice and procedure.

https://ustaxcourt.gov/notice.htm