Quickbooks online oauth 2.0 not able to load tax code using php

Question

Quick book online oauth 2.0 not able to load tax code using following query.

$TaxRateService = new QuickBooks_IPP_Service_TaxRate();
$taxRates = $TaxRateService->query($Context, $realm, "SELECT * FROM TaxRate WHERE Id IN('$id')");

I am using IPP v3