It is important to remember that any American or Frenchman, who decided to exercise their free will and legally sever their tax liability would be liable to pay all applicable taxes (income, capital gains, gift, wealth) right up until the moment that they left.

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Failing To Pay Employment Taxes Means Personal Liability.

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Indeed they are available to "taxpayers" who don't pay taxes, which is to say that in some cases they can result in a negative tax liability--an actual subsidy, as that word is commonly understood.

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But only last week Democrats on Capitol Hill wanted to siphon money out of the Oil Spill Liability Trust Fund established in 1986 and funded by oil taxes to help clean-up spills to pay for their extension of unemployment benefits.

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