The income tax has made more liars out of the American people than golf has. Even when you make one out on the level, you don’t know when it’s through if you are a crook or a martyr.

Will Rogers (1879-1935) American humorist
Column (1923-04-08), “Weekly Article: How To Stop the Bootleggin'” [No. 17]
    (Source)

Collected in The Illiterate Digest, "Helping the Girls With Their Income Taxes" (1924).

For more discussion of this quote's origins and variants, see Quote Origin: The Income Tax Has Made More Liars Out of the American People Than Golf Has – Quote Investigator®.