I suppose the IRS could not force one to sign against his will, but they can send one to prison if one didn't. The country needs taxes to provide necessary services, so we need rules like that. No more tax protests please.
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I suppose. Didn't that happen in The Godfather. Luca Brazzi held a gun to the band leaders head and The Don assured him that either his brains or his signature would be on the release of Johnny's contract.