“I guess you will have to go to jail.  If that is the result of not understanding the Income Tax Law, I will meet you there.  We shall have a merry, merry time, for all our friends will be there.  It will be an intellectual center, for no one understands the Income Tax Law except persons who have not sufficient intelligence to understand the questions that arise under it.”

Elihu Root (former Secretary of State, Secretary of War, U.S. Senator, and Nobel laureate) [1913]