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A look at how tax enforcement treats different groups and why so many feel the system is unequal The U.S. tax system is designed to collect revenue that pays for national defense, education, roads, health care programs, and public safety. But too often, everyday taxpayers feel that the rules apply more strictly to them than to those with power, wealth, or political influence . 1. Ordinary U.S. Taxpayers: Strict Rules, High Penalties For most Americans, tax compliance isn’t op