I finally came across mention of Neal Boortz' and John Linder's book.
Positive review at Wizbang.
...a perspective on our current tax system that I hadn't even considered before reading this book. The fourth amendment guarantees our right to privacy from unreasonable searches and seizures, yet the IRS has full authority to look into even the most obscure of my financial transactions based on nothing more than a suspicious whim. If some auditor at that bureaucratic feels the need he or she can force me to lay open my personal finances so that they can see if I've been spending my money at church bake sales or strip clubs. Which is, of course, none of their damn business. But in order to enforce our current tax system they are invested with the power to know.