I have no doubt that you're correct. My response was to Tamar's comment about "no provision for accepting donations", when in fact there is.

>That is if you want to give a 'gift' not pay more taxes. There is no provision in the IRS code that will allow you to pay more than you owe. If you do so, IRS is mandated, by law, to return that money back - with interest if applicable and you must declare that interest on your next IRS return.
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>>>>If Warren Buffet REALLY wanted to pay more taxes, all he would have to do is write a check to the US Government and voila, more taxes paid!
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>>>Actually, I don't think this is so. AFAIK, the US gov't. has no provisions for accepting donations.
>>>
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>>http://www.fms.treas.gov/faq/moretopics_gifts.html