No, Scott, your challenging me to address your "points" and not your "character" are NOT at all what I meant when I wrote that you were nasty and dismissive of me. I was referring to your attitude in  our many previous discussions.

Your challenges here were (frankly) silly and baseless, because I had more than fully replied to your couple of "points" (via my link to my LTE) and I did NOT attack your character, as I explained above.

MY professional skills allow me to read ANY tax statute (an apply my experience) while YOU have no similar relevant skills. 

Innumerable times I have explained to you that Sec 101(d) enables the conduct of very invasive CONSUMRER audits. It makes CONSUMERS liable to PAY the tax AND RECEIVE a receipt (which IMHO it can compel consumers to PRODUCE).

Now readers have my professional (retired tax lawyer/CPA) opinion and it has your (truck driver's) opinion and they can make up their own minds as to whose opinion to trust.