Guide: Tax Authority and Law<\/h1>\n\n\n\n
This taxation authority guide provides a practical reference for the constitutional basis, statutory framework, and interpretive hierarchy that govern federal taxation. It draws together the frameworks covered in The Legal Basis of Taxation, Questions of Tax Authority, and Legal Interpretations of Tax Authority into a single working reference.<\/p>\n\n\n\n
Michael Ioane structured this guide as a checklist for reviewing where a given tax position actually sits within the overall authority framework, rather than as a full narrative explanation of each underlying concept.<\/p>\n\n\n\n
Constitutional and Statutory Basis Checklist<\/h2>\n\n\n\n\n- Article I, Section 8: Congress holds the original constitutional power to lay and collect taxes<\/li>\n\n\n\n
- Sixteenth Amendment (1913): authorizes an unapportioned federal income tax on income from whatever source derived.<\/li>\n\n\n\n
- Brushaber v. Union Pacific (1916): confirmed the constitutionality of the unapportioned income tax under the Sixteenth Amendment.<\/li>\n\n\n\n
- Internal Revenue Code: the statutory framework Congress has enacted implementing this constitutional authority<\/li>\n<\/ul>\n\n\n\n
Interpretive Hierarchy Reference<\/h2>\n\n\n\n\n- Statutory text: the Internal Revenue Code as the controlling primary source<\/li>\n\n\n\n
- Treasury regulations: detailed interpretive guidance carrying substantial legal weight when reasonable<\/li>\n\n\n\n
- Administrative guidance: revenue rulings and procedures indicating IRS application in recurring situations<\/li>\n\n\n\n
- Judicial decisions: Tax Court and federal court rulings resolving genuine interpretive disputes<\/li>\n<\/ul>\n\n\n\n
Recognizing Settled Versus Frivolous Positions<\/h2>\n\n\n\n\n- Settled: disputes over how a valid tax applies to specific income, deductions, or entity structures<\/li>\n\n\n\n
- Frivolous: arguments claiming the income tax itself is unconstitutional or voluntary, uniformly rejected since Cheek v. United States (1991)<\/li>\n\n\n\n
- IRS reference: the agency publishes a list of positions it has identified as frivolous, updated periodically<\/li>\n\n\n\n
- Practical consequence: positions built on rejected theories carry penalty, interest, and litigation exposure regardless of confidence in the theory<\/li>\n<\/ul>\n\n\n\n
Practical Review Questions<\/h2>\n\n\n\n\n- Which specific Code provision governs this transaction or position<\/li>\n\n\n\n
- What do the applicable Treasury regulations and administrative guidance say about this provision?<\/li>\n\n\n\n
- Is this position consistent with existing case law, or does it rest on an interpretation courts have already rejected.<\/li>\n\n\n\n
- Has the underlying taxing authority itself ever been seriously questioned, or only its application to these specific facts<\/li>\n<\/ul>\n\n\n\n
Using This Guide in Practice<\/h2>\n\n\n\n
This taxation authority guide is most useful as a working checklist applied before a specific structure or position is finalized, not as a one-time reference. Each section corresponds to a distinct layer of review, constitutional basis, interpretive hierarchy, and settled-versus-frivolous screening, and a thorough review typically works through all three layers together.<\/p>\n\n\n\n
Michael Ioane applies this same layered review to every entity and ownership structure: confirming the constitutional and statutory basis first, then the interpretive support, then screening against any theory the courts have already rejected, before treating a position as sound.<\/p>\n\n\n\n
Conclusion<\/h2>\n\n\n\n
Tax authority and law reduce to a traceable structure: a constitutional grant of power, a statutory framework implementing it, and a defined interpretive hierarchy for resolving genuine disputes over its application. This taxation authority guide is intended as a working reference for confirming that any specific tax position rests on this settled structure rather than on theories the courts have already tested and rejected.<\/p>\n\n\n\n\n![\"\"](\"https:\/\/michaelioane.com\/wp-content\/uploads\/2026\/08\/C32-A4-PIC-1024x683.png\")
<\/figure>\n<\/figure>\n\n\n\nThe information in this article reflects general constitutional and legal principles and is provided for educational purposes only. It should not be interpreted as individualized legal advice.<\/em><\/p>\n\n\n\nMichael Ioane | MichaelIoane.com<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"Michael Ioane Article IV Summary Guide Article Guide: Tax Authority and Law This taxation authority guide provides a practical reference for the constitutional basis, statutory framework, and interpretive hierarchy that govern federal taxation. It draws together the frameworks covered in The Legal Basis of Taxation, Questions of Tax Authority, and Legal Interpretations of Tax Authority […]<\/p>\n","protected":false},"author":1,"featured_media":918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=917"}],"version-history":[{"count":1,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917\/revisions"}],"predecessor-version":[{"id":919,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917\/revisions\/919"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/media\/918"}],"wp:attachment":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Interpretive Hierarchy Reference<\/h2>\n\n\n\n\n- Statutory text: the Internal Revenue Code as the controlling primary source<\/li>\n\n\n\n
- Treasury regulations: detailed interpretive guidance carrying substantial legal weight when reasonable<\/li>\n\n\n\n
- Administrative guidance: revenue rulings and procedures indicating IRS application in recurring situations<\/li>\n\n\n\n
- Judicial decisions: Tax Court and federal court rulings resolving genuine interpretive disputes<\/li>\n<\/ul>\n\n\n\n
Recognizing Settled Versus Frivolous Positions<\/h2>\n\n\n\n\n- Settled: disputes over how a valid tax applies to specific income, deductions, or entity structures<\/li>\n\n\n\n
- Frivolous: arguments claiming the income tax itself is unconstitutional or voluntary, uniformly rejected since Cheek v. United States (1991)<\/li>\n\n\n\n
- IRS reference: the agency publishes a list of positions it has identified as frivolous, updated periodically<\/li>\n\n\n\n
- Practical consequence: positions built on rejected theories carry penalty, interest, and litigation exposure regardless of confidence in the theory<\/li>\n<\/ul>\n\n\n\n
Practical Review Questions<\/h2>\n\n\n\n\n- Which specific Code provision governs this transaction or position<\/li>\n\n\n\n
- What do the applicable Treasury regulations and administrative guidance say about this provision?<\/li>\n\n\n\n
- Is this position consistent with existing case law, or does it rest on an interpretation courts have already rejected.<\/li>\n\n\n\n
- Has the underlying taxing authority itself ever been seriously questioned, or only its application to these specific facts<\/li>\n<\/ul>\n\n\n\n
Using This Guide in Practice<\/h2>\n\n\n\n
This taxation authority guide is most useful as a working checklist applied before a specific structure or position is finalized, not as a one-time reference. Each section corresponds to a distinct layer of review, constitutional basis, interpretive hierarchy, and settled-versus-frivolous screening, and a thorough review typically works through all three layers together.<\/p>\n\n\n\n
Michael Ioane applies this same layered review to every entity and ownership structure: confirming the constitutional and statutory basis first, then the interpretive support, then screening against any theory the courts have already rejected, before treating a position as sound.<\/p>\n\n\n\n
Conclusion<\/h2>\n\n\n\n
Tax authority and law reduce to a traceable structure: a constitutional grant of power, a statutory framework implementing it, and a defined interpretive hierarchy for resolving genuine disputes over its application. This taxation authority guide is intended as a working reference for confirming that any specific tax position rests on this settled structure rather than on theories the courts have already tested and rejected.<\/p>\n\n\n\n\n<\/figure>\n<\/figure>\n\n\n\nThe information in this article reflects general constitutional and legal principles and is provided for educational purposes only. It should not be interpreted as individualized legal advice.<\/em><\/p>\n\n\n\nMichael Ioane | MichaelIoane.com<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"Michael Ioane Article IV Summary Guide Article Guide: Tax Authority and Law This taxation authority guide provides a practical reference for the constitutional basis, statutory framework, and interpretive hierarchy that govern federal taxation. It draws together the frameworks covered in The Legal Basis of Taxation, Questions of Tax Authority, and Legal Interpretations of Tax Authority […]<\/p>\n","protected":false},"author":1,"featured_media":918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=917"}],"version-history":[{"count":1,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917\/revisions"}],"predecessor-version":[{"id":919,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917\/revisions\/919"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/media\/918"}],"wp:attachment":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Recognizing Settled Versus Frivolous Positions<\/h2>\n\n\n\n\n- Settled: disputes over how a valid tax applies to specific income, deductions, or entity structures<\/li>\n\n\n\n
- Frivolous: arguments claiming the income tax itself is unconstitutional or voluntary, uniformly rejected since Cheek v. United States (1991)<\/li>\n\n\n\n
- IRS reference: the agency publishes a list of positions it has identified as frivolous, updated periodically<\/li>\n\n\n\n
- Practical consequence: positions built on rejected theories carry penalty, interest, and litigation exposure regardless of confidence in the theory<\/li>\n<\/ul>\n\n\n\n
Practical Review Questions<\/h2>\n\n\n\n\n- Which specific Code provision governs this transaction or position<\/li>\n\n\n\n
- What do the applicable Treasury regulations and administrative guidance say about this provision?<\/li>\n\n\n\n
- Is this position consistent with existing case law, or does it rest on an interpretation courts have already rejected.<\/li>\n\n\n\n
- Has the underlying taxing authority itself ever been seriously questioned, or only its application to these specific facts<\/li>\n<\/ul>\n\n\n\n
Using This Guide in Practice<\/h2>\n\n\n\n
This taxation authority guide is most useful as a working checklist applied before a specific structure or position is finalized, not as a one-time reference. Each section corresponds to a distinct layer of review, constitutional basis, interpretive hierarchy, and settled-versus-frivolous screening, and a thorough review typically works through all three layers together.<\/p>\n\n\n\n
Michael Ioane applies this same layered review to every entity and ownership structure: confirming the constitutional and statutory basis first, then the interpretive support, then screening against any theory the courts have already rejected, before treating a position as sound.<\/p>\n\n\n\n
Conclusion<\/h2>\n\n\n\n
Tax authority and law reduce to a traceable structure: a constitutional grant of power, a statutory framework implementing it, and a defined interpretive hierarchy for resolving genuine disputes over its application. This taxation authority guide is intended as a working reference for confirming that any specific tax position rests on this settled structure rather than on theories the courts have already tested and rejected.<\/p>\n\n\n\n\n<\/figure>\n<\/figure>\n\n\n\nThe information in this article reflects general constitutional and legal principles and is provided for educational purposes only. It should not be interpreted as individualized legal advice.<\/em><\/p>\n\n\n\nMichael Ioane | MichaelIoane.com<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"Michael Ioane Article IV Summary Guide Article Guide: Tax Authority and Law This taxation authority guide provides a practical reference for the constitutional basis, statutory framework, and interpretive hierarchy that govern federal taxation. It draws together the frameworks covered in The Legal Basis of Taxation, Questions of Tax Authority, and Legal Interpretations of Tax Authority […]<\/p>\n","protected":false},"author":1,"featured_media":918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=917"}],"version-history":[{"count":1,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917\/revisions"}],"predecessor-version":[{"id":919,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917\/revisions\/919"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/media\/918"}],"wp:attachment":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Practical Review Questions<\/h2>\n\n\n\n\n- Which specific Code provision governs this transaction or position<\/li>\n\n\n\n
- What do the applicable Treasury regulations and administrative guidance say about this provision?<\/li>\n\n\n\n
- Is this position consistent with existing case law, or does it rest on an interpretation courts have already rejected.<\/li>\n\n\n\n
- Has the underlying taxing authority itself ever been seriously questioned, or only its application to these specific facts<\/li>\n<\/ul>\n\n\n\n
Using This Guide in Practice<\/h2>\n\n\n\n
This taxation authority guide is most useful as a working checklist applied before a specific structure or position is finalized, not as a one-time reference. Each section corresponds to a distinct layer of review, constitutional basis, interpretive hierarchy, and settled-versus-frivolous screening, and a thorough review typically works through all three layers together.<\/p>\n\n\n\n
Michael Ioane applies this same layered review to every entity and ownership structure: confirming the constitutional and statutory basis first, then the interpretive support, then screening against any theory the courts have already rejected, before treating a position as sound.<\/p>\n\n\n\n
Conclusion<\/h2>\n\n\n\n
Tax authority and law reduce to a traceable structure: a constitutional grant of power, a statutory framework implementing it, and a defined interpretive hierarchy for resolving genuine disputes over its application. This taxation authority guide is intended as a working reference for confirming that any specific tax position rests on this settled structure rather than on theories the courts have already tested and rejected.<\/p>\n\n\n\n\n<\/figure>\n<\/figure>\n\n\n\nThe information in this article reflects general constitutional and legal principles and is provided for educational purposes only. It should not be interpreted as individualized legal advice.<\/em><\/p>\n\n\n\nMichael Ioane | MichaelIoane.com<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"Michael Ioane Article IV Summary Guide Article Guide: Tax Authority and Law This taxation authority guide provides a practical reference for the constitutional basis, statutory framework, and interpretive hierarchy that govern federal taxation. It draws together the frameworks covered in The Legal Basis of Taxation, Questions of Tax Authority, and Legal Interpretations of Tax Authority […]<\/p>\n","protected":false},"author":1,"featured_media":918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=917"}],"version-history":[{"count":1,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917\/revisions"}],"predecessor-version":[{"id":919,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917\/revisions\/919"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/media\/918"}],"wp:attachment":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Using This Guide in Practice<\/h2>\n\n\n\n
This taxation authority guide is most useful as a working checklist applied before a specific structure or position is finalized, not as a one-time reference. Each section corresponds to a distinct layer of review, constitutional basis, interpretive hierarchy, and settled-versus-frivolous screening, and a thorough review typically works through all three layers together.<\/p>\n\n\n\n
Michael Ioane applies this same layered review to every entity and ownership structure: confirming the constitutional and statutory basis first, then the interpretive support, then screening against any theory the courts have already rejected, before treating a position as sound.<\/p>\n\n\n\n
Conclusion<\/h2>\n\n\n\n
Tax authority and law reduce to a traceable structure: a constitutional grant of power, a statutory framework implementing it, and a defined interpretive hierarchy for resolving genuine disputes over its application. This taxation authority guide is intended as a working reference for confirming that any specific tax position rests on this settled structure rather than on theories the courts have already tested and rejected.<\/p>\n\n\n\n The information in this article reflects general constitutional and legal principles and is provided for educational purposes only. It should not be interpreted as individualized legal advice.<\/em><\/p>\n\n\n\n Michael Ioane | MichaelIoane.com<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" Michael Ioane Article IV Summary Guide Article Guide: Tax Authority and Law This taxation authority guide provides a practical reference for the constitutional basis, statutory framework, and interpretive hierarchy that govern federal taxation. It draws together the frameworks covered in The Legal Basis of Taxation, Questions of Tax Authority, and Legal Interpretations of Tax Authority […]<\/p>\n","protected":false},"author":1,"featured_media":918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=917"}],"version-history":[{"count":1,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917\/revisions"}],"predecessor-version":[{"id":919,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/posts\/917\/revisions\/919"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=\/wp\/v2\/media\/918"}],"wp:attachment":[{"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/michaelioane.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<\/figure>\n<\/figure>\n\n\n\n