The United States and Taxes Learn the truth and the truth will set you free. The everyday United States citizen does not understand the tax code. We could compare the system to the biblical account of David and Goliath, the citizen being David and the Internal Revenue Service being Goliath.The facts are confusing. Most Americans are frustrated, but it is like trying to discover the “hidden picture”(Batra 61). The United States of America’s constitution requires all federal taxes to be either a “direct” or “indirect”. A “direct” tax is directly on you , your rights, or your property and is always apportioned. It is basically a property tax. It is on something