Discuss (a) contra fiscum

Taxation law is the body of statutes, regulations, and decided cases governing the levy, assessment, collection, and recovery of taxes, and the taxpayer's remedies. Its nature: public law, statutory in origin, administrative in operation, and adjudicative at its dispute edge. The taxpayer is not a party to a bargain; the taxpayer is a subject of a statute — but a statute that itself grants rights.