TAX LIABILITY • E-FREE TRANSLATION.COM • Definition of Tax liability

... require any person subject thereto "to keep a record showing whether he has in fact complied with it,"[43] and to submit that record to inspection by government officers.[44] It may also compel the filing of returns disclosing the amount of tax liability,[45] and of reports under oath showing instances where employees have worked in excess of hours of labor permitted by law.[46] Without violating either the Fourth or Fifth Amendments, a judicial decree enjoining illegal ...

— The Constitution of the United States of America: Analysis and Interpretation • Edward Corwin