College of Law

I. Conceptual Foundations

 
  • Fifth Amendment to U.S. Constitution

    "No person shall be...deprived of life, liberty or property without due process of law
     
  • Internal Revenue Service Position

    "An exaction by the United States Government, which is not based upon law, statutory or otherwise, is taking property without due process of law, in violation of the Fifth Amendment to the United States Constitution.