I think it would be more intellectually honest to use the language "federal tax liability" instead of "federal tax payment." The former properly frames the issu

I think it would be more intellectually honest to use the language "federal tax liability" instead of "federal tax payment." The former properly frames the issue to be a legal and tax system issue for Congress to address; the latter misconstrues the issue to be one of compliance. Taxpayers who owe nothing should pay nothing; few sane people would volunteer funds to the Federal treasury. (Charitable contributions are much better spent elsewhere.) On the other hand, if a taxpayer like Zoom--or any other business--is found to owe taxes, the IRS should pursue them, and if they are found to evade them, criminal penalties should apply.