> According to Detwiler, Tennessee did not bother to notify him in advance that he was in violation.
Why would they? The people who use these "loopholes" know exactly what they're doing.
The ‘ol letter of the law vs spirit of the law.
The law permits the behaviour, don’t like it? Change it.
Because, to the chagrin to many a statist in the HN comments, there are all sorts of legal precedents that prevent the .gov from rolling up with a swat team over petty civil violations with no aggrieved party other than the state.
Because typically in tax matters the first step is to inform the person that they owe $X in taxes + $Y in penalties and give them a chance to pay up.
Well, by definition, if it's a loophole it isn't illegal. So.. he had no reason to believe it was