What Thomas Jefferson's Tax Experience Can Teach Today's Taxpayers
By Valeriya Avdeev, Esq. | Thomas F. DiLullo & Associates
A recent Tax Notes article by tax historian Joseph J. Thorndike offers a fascinating look at federal tax administration more than 200 years ago. In 1815, Thomas Jefferson prepared records of his property for federal tax purposes. Although the tax system has changed dramatically, several lessons from that era remain surprisingly relevant for taxpayers today.
Good records matter. Taxpayers in 1815 were required to provide written statements of their taxable property. Failure to provide that information could result in penalties and allow government assessors to develop their own estimates. The same principle drives IRS recordkeeping expectations today. When a taxpayer does not file, the IRS can prepare a substitute for return under Internal Revenue Code Section 6020(b), which typically omits the deductions and credits the taxpayer might otherwise claim.
Do not ignore tax notices or information requests. The historical system illustrates a principle that still holds: when taxpayers fail to provide requested information, the government may proceed without their input. The modern equivalent is the IRS notice stream, including the Notice of Deficiency. Ignore it, and the IRS can move forward on the information it already has. Timely responses and appropriate documentation can be critical.
Address collection problems before they escalate. In 1815, unpaid taxes could lead to an in-person demand for payment and ultimately the seizure and sale of property. The modern path runs from balance-due notices to a Notice of Federal Tax Lien, then to a levy, and finally to seizure and sale under Internal Revenue Code Sections 6331 and 6335. Resolution options such as an installment agreement, currently not collectible status, or an offer in compromise are most effective when pursued early, before enforcement advances.
Taxpayer privacy has evolved considerably. Certain tax assessments in 1815 were open to public inspection, and Congress required collectors to distribute lists identifying taxpayers and the total amount of internal taxes they paid. Today, the opposite rule governs: taxpayer return information is protected as confidential under Internal Revenue Code Section 6103.
Tax administration has always balanced enforcement against taxpayer rights. Even in 1815, lawmakers debated whether government inquiries into private property were too intrusive. That balance is now formalized in the Taxpayer Bill of Rights, which the IRS adopted in 2014 and Congress later codified in Internal Revenue Code Section 7803(a)(3).
The Takeaway for Today's Tax Clients
Thorndike's history is a reminder that the tension among taxpayer disclosure, government enforcement, and taxpayer privacy is nothing new. For anyone facing an audit, an unpaid tax liability, or an IRS information request, the practical lesson is clear: keep good documentation, respond promptly, understand your rights, and address tax problems before they become collection problems.
Source: Joseph J. Thorndike, "When the Tax Man Came for Jefferson and Tax Records Went Public," Tax Notes, Aug. 24, 2026.
This article is for general informational purposes only and does not constitute tax or legal advice. Reading it does not create an attorney-client relationship.
