1) The Congress of the United States finds that the various income tax collection agencies such as the Internal Revenue Service and California's Franchise Tax Board have been using unconscionable tactics such as inventing false incomes for taxpayers and thereupon making assessments and using threats, force, and fear to collect those assessments and thereafter relying on statutes of limitations to avoid refunding those amounts, and enacts the Taxpayer Trust Funds Act:

2) Retroactively to the origin date of collection authority of each such agency, statutes of limitation for taxpayers claiming repayment of such collections are abolished.

- - -