Oliver Wendell Holms Jr.
Reportedly first said by Holmes in a speech in 1904, alternately phrased as "Taxes are what we pay for civilized society, including the chance to insure", Compania General De Tabacos De Filipinas v. Collector of Internal Revenue, 275 U.S. 87, 100, dissenting; opinion (21 November 1927). The first variation is quoted by the IRS above the entrance to their headquarters at 1111 Constitution Avenue.
Source: wikiquotes