While
Christmas
is
often
associated
with
exchanging
gifts
and
enjoying
a
day
off,
it
also
commemorates
the
birth
of
Jesus
—
a
carpenter
who
shifted
careers
to
preach,
teach,
and
perform
miracles.
Not
all
of
Jesus’s
actions
won
universal
praise,
however.
He
stirred
controversy
by
associating
with
tax
collectors,
who
were
deeply
despised
at
the
time.
One
of
his
own
apostles,
Matthew,
had
been
a
tax
collector.
To
understand
this
dynamic,
let’s
examine
why
tax
collectors
were
so
hated
during
Jesus’s
era
—
and
whether
that
animosity
persists
today.
In
the
ancient
Roman
empire,
the
government
was
not
directly
involved
in
tax
collection.
Instead,
the
government
engaged
in
tax
farming.
The
government
would
sell
tax
collection
rights
in
a
given
area
to
third
parties
for
a
fixed
fee.
The
independent
contractors,
known
as
publicani,
would
then
collect
the
taxes
from
the
people
with
no
limit
as
to
how
much
they
could
collect.
If
they
collected
more
than
the
fee
they
had
paid
to
the
government,
then
they
profited.
If
they
collected
less
than
the
fee,
the
publicani
would
have
to
eat
the
loss.
To
maximize
profit,
the
publicani
would
resort
to
harsh
and
unethical
tactics.
Property
assessments
were
inflated
in
order
to
collect
more
taxes.
Unpaid
taxes
were
subject
to
very
high
interest
rates.
Sometimes,
the
publicani
resorted
to
violence
in
order
to
collect.
They
could
even
call
on
Roman
soldiers
if
needed.
The
Jewish
people
were
hit
particularly
hard
by
the
publicani.
As
a
result,
tax
collectors
were
despised
and
were
considered
sinners.
The
Talmud
considered
tax
collectors
to
be
in
the
same
league
as
murderers
and
robbers.
It
also
allowed
Jews
to
lie
to
the
publicani
to
avoid
paying
taxes.
Tax
collectors
were
not
allowed
to
testify
in
Jewish
courts.
Jewish
religious
leaders
excommunicated
followers
engaged
in
tax
collection,
who
were
considered
traitors
to
their
people.
In
the
New
Testament,
Zacchaeus
was
the
archetypal
publicani.
He
was
the
chief
tax
collector
and
became
very
wealthy
by
taking
excessive
taxes
from
his
own
people.
But
Zacchaeus
was
short
and
had
to
climb
a
tree
to
get
a
view
of
Jesus
when
he
came
to
visit
Zacchaeus’s
city.
Jesus
called
Zacchaeus
by
name
and
asked
to
stay
at
his
home.
Moved
by
the
encounter,
Zacchaeus
pledged
that
he
would
give
half
of
his
possessions
to
the
poor
and
repay
fourfold
everyone
he
cheated.
Today,
the
U.S.
does
not
engage
in
tax
farming.
The
IRS
is
in
charge
of
collecting
federal
taxes.
But
changes
in
the
law
in
2006
require
the
IRS
to
delegate
smaller,
inactive
tax
debts
to
private
collection
agencies.
While
this
may
seem
like
modern
tax
farming,
there
are
some
differences.
The
agencies
cannot
take
enforcement
action
such
as
tax
liens,
seizing
bank
accounts,
or
garnishing
wages.
Also,
the
collection
agencies
must
agree
to
act
professionally
and
abide
by
privacy
rules.
They
must
also
follow
the
Fair
Debt
and
Collection
Practices
Act
which
regulates
when
and
how
a
collection
agency
can
contact
debtors.
Most
tax
collection
cases
are
handled
by
the
Internal
Revenue
Service’s
Automated
Collections
System
which,
as
the
name
implies,
handles
most
collection
cases
electronically
using
automation.
A
collections
representative
can
step
in
to
resolve
the
account
so
long
as
the
taxpayer
calls
to
resolve
the
balance
through
an
installment
agreement,
challenging
the
debt,
or
offering
to
settle
the
debt
for
less
by
submitting
an
Offer
in
Compromise.
Certain
sensitive
cases
can
be
sent
to
a
local
tax
collection
specialist,
known
as
a
Revenue
Officer
(RO).
Taxpayer
accounts
are
referred
to
a
RO
if
the
balance
is
particularly
large,
or
the
taxpayer
is
constantly
accumulating
new
tax
debt,
the
most
common
being
employment
taxes
which
are
usually
assessed
every
three
months.
Before
the
IRS
can
take
punitive
measures
such
as
bank
levies
or
wage
garnishments,
they
must
follow
certain
procedures,
including
allowing
the
taxpayer
to
request
a
Collection
Due
Process
or
to
participate
in
the
Collection
Appeals
Program.
Both
allow
the
taxpayer
to
resolve
the
matter
with
an
IRS
appeals
officer
or
settlement
officer.
Most
states
have
similar
tax
collections
policies
and
procedures.
The
most
common
difference
between
states
and
the
IRS
is
that
states
tend
to
be
more
aggressive
and
their
collection
agents
have
more
leeway
to
take
enforcement
action.
Because
of
this
and
smaller
state
tax
balances,
most
tax
professionals
recommend
resolving
tax
debts
with
the
state
first
if
possible.
In
modern
society,
tax
collectors
—
now
professional
civil
servants
—
are
largely
viewed
as
essential
for
funding
public
services
and
ensuring
fairness
by
pursuing
evaders.
They
no
longer
profit
personally
from
collections.
While
some
taxpayers
resent
or
fear
the
IRS
due
to
its
enforcement
authority,
widespread
hatred
like
in
ancient
times
has
faded.
Surveys
show
moderate
trust
in
the
IRS
to
administer
taxes
fairly,
with
most
interactions
rated
positively.
Jesus’s
willingness
to
engage
with
the
outcasts
of
his
day
highlights
a
timeless
message:
redemption
and
dignity
for
even
the
most
scorned.
Steven
Chung
is
a
tax
attorney
in
Los
Angeles,
California.
He
helps
people
with
basic
tax
planning
and
resolve
tax
disputes.
He
is
also
sympathetic
to
people
with
large
student
loans.
He
can
be
reached
via
email
at [email protected].
Or
you
can
connect
with
him
on
Twitter
(@stevenchung)
and
connect
with
him
on LinkedIn.