In the year 2011 there was a trascendental juridical structural reform in Mexico: the incorporation in the Constitution of the concept of Human Rights. The constitutional reform in the first article orders that “all the authorities, in the limit of their competence, have the duty to promote, to respect, to protect and to guarantee the Human Rights…” A secundary rule, Fiscal Code of the Federation, contemplates the fiscal closing as “preventative punishment”, which, moreover it proves a wellknown lack of legislative technique, it is ostensibly inconstitutional and it violates the taxpayer’s fundamental rights, as the proper process and the audience right, among other things. That legal form shows up with a questionable origin and its application is pending as the “Damocles sword”, about the tax debtor. Here it analyzes the topic in several of their edges and it proposes a solution.