When a theory starts to see exceptions, or even only one exception, it is time to modify the theory, because there is clearly a different, unexpressed understanding that is causing the theory to be modified. In this case that understanding is Consistent Individual Creator's Property Rights (CICPR).
In fact, if you name any kind of property other than self-ownership, such as copyrighted property, violating its CICPR is also an exception to the NIF principle in which force can be initiated. It's clear that the concept of this type of property right is the true libertarian principle. -Violating someone's right to self-ownership seems to be the only case in which initiation of force is always needed and is always wrongful.
CICPR is uniquely consistent and principled.
Taxation and other forms of theft can't be consistent -- thieves hate to be stolen from.