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Encyclopedia > Tax protester arguments
Tax protesters

History
Image File history File links Gnome-globe. ... A tax protester is an individual who denies the obligation to pay a tax (for which the government has determined that person is liable) based on a belief that the government is acting outside of its legal authority when imposing such taxes. ... A tax protester is a person who denies that he or she owes a tax based on the belief that the constitution, statutes, or regulations do not empower the government to impose, assess or collect the tax. ...

Arguments

Constitutional
Statutory
Conspiracy
Tax protesters in the United States make a number of statutory arguments that the assessment of the income tax in the United States violates the statutes enacted by the United States Congress and signed into law by the President. ... Tax protester conspiracy arguments are arguments raised by tax protesters that assert that the imposition of the income tax in the United States is the result of some kind of illicit conspiracy. ...


Notable tax protesters

Robert Clarkson - Vivien Kellems
Richard Michael Simkanin - Irwin Schiff
William J. Benson
Wayne C. Bentson
Robert Barnwell Clarkson is a famous tax protester in South Carolina. ... Vivien Kellems, (born in Des Moines, Iowa, June 7, 1896; died 1975) was a Connecticut industrialist who fought the U.S. federal government for over 25 years over withholding under 26 USC §3402, and other aspects of income tax in the United States. ... This page meets Wikipedias criteria for speedy deletion. ... Irwin A. Schiff (b. ... The Law That Never Was: The fraud of the 16th Amendment and personal income tax is a 1985 book by William J. Benson which claims that the Sixteenth Amendment to the United States Constitution - commonly known as the income tax amendment - was never properly ratified. ... Wayne C. Bentson is a businessman and tax protestor from Payson, Arizona. ...


Related topics

The Law That Never Was
Cheek v. United States
Titles of Nobility Amendment
Tax avoidance and tax evasion
Tax resistance
Christian Patriot
Posse Comitatus
The Law That Never Was: The fraud of the 16th Amendment and personal income tax is a 1985 book by William J. Benson which claims that the Sixteenth Amendment to the United States Constitution - commonly known as the income tax amendment - was never properly ratified. ... Holding --- Court membership Case opinions Laws applied --- Cheek v. ... The Titles of Nobility Amendment (TONA) is a proposed amendment to the United States Constitution dating from 1810. ... Tax avoidance is the legal utilization of the tax regime to ones own advantage, in order to reduce the amount of tax that is payable by means that are within the law. ... A tax resister resists or refuses payment of a tax because of opposition to the institution collecting the tax, or to some of that institution’s policies. ... This article or section does not adequately cite its references or sources. ... The Posse Comitatus (from the Latin phrase meaning power of the county) is a loosely-organized right-wing social movement that opposes the United States federal government and believes in radical localism. ...

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Tax protester arguments are a number of theories that deny that a person has a legal obligation to pay a tax for which the government has determined that person is liable. Tax protester arguments are typically based on an asserted belief that the government is acting outside of its legal authority when imposing such taxes. (See also: Tax protester) A tax protester is an individual who denies the obligation to pay a tax (for which the government has determined that person is liable) based on a belief that the government is acting outside of its legal authority when imposing such taxes. ...

Contents

Denial of tax liability in the United States

Arguments made by tax protesters generally deal with the U.S. Federal income tax and not with other taxes such as the gift tax, estate tax, sales tax, and property tax (although some tax protesters have attacked the last category under allodial title claims). The United States imposes an income tax on the taxable income of individuals, corporations, trusts, decedents estates and certain bankruptcy estates. ... Inheritance tax, also known in some countries outside the United States as a death duty and referred to as an estate tax within the U.S, is a form of tax levied upon the bequest that a person may make in their will to a living person or organisation. ... The examples and perspective in this article or section may not represent a worldwide view. ... A sales tax is a consumption tax charged at the point of purchase for certain goods and services. ... Property tax, millage tax is an ad valorem tax that an owner of real estate or other property pays on the value of the property being taxed. ... Allodial title is a concept in some systems of property law. ...


Constitutional arguments

Some tax protesters may cite what they believe is evidence that the Sixteenth Amendment to the Constitution (removing any apportionment requirement for income taxes) was never "properly ratified" or that it was properly ratified but does not permit the taxation of individual income, or particular forms of individual income. One argument is based on the contention that the legislatures of various states passed bills of ratification with different capitalization, spelling of words, or punctuation marks (e.g., semi-colons instead of commas) (see, e.g., United States v. Thomas[1]). Another argument made by some tax protesters is that because the United States Congress did not pass an official proclamation recognizing Ohio's year 1803 admission to statehood until 1953 (see Ohio Constitution), Ohio was not a state until 1953 and therefore the Sixteenth Amendment was not properly ratified (see Ivey v. United States[2] and Knoblauch v. Commissioner[3] in the referenced article). These arguments have been universally rejected by the courts. Tax protester constitutional arguments are arguments raised by tax protesters that assert that the imposition of the income tax in the United States violates the United States Constitution. ... A tax protester is an individual who denies the obligation to pay a tax (for which the government has determined that person is liable) based on a belief that the government is acting outside of its legal authority when imposing such taxes. ... Amendment XVI in the National Archives Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing income taxes in their present form, was ratified on February 3, 1913. ... Ratification is the act of giving official sanction to a formal document such as a treaty or constitution. ... Type Bicameral Houses Senate House of Representatives President of the Senate President pro tempore Dick Cheney, (R) since January 20, 2001 Robert C. Byrd, (D) since January 4, 2007 Speaker of the House Nancy Pelosi, (D) since January 4, 2007 Members 535 plus 4 Delegates and 1 Resident Commissioner Political... 1803 was a common year starting on Saturday (see link for calendar). ... Year 1953 (MCMLIII) was a common year starting on Thursday (link will display full calendar) of the Gregorian calendar. ... The Ohio Constitution is the basic governing document of the State of Ohio, which in 1803 became the 17th state to join the United States of America. ... Official language(s) None Capital Columbus Largest city Columbus Largest metro area Cleveland Area  Ranked 34th  - Total 44,825 sq mi (116,096 km²)  - Width 220 miles (355 km)  - Length 220 miles (355 km)  - % water 8. ...


Statutory arguments

Some protestors have claimed that statutes enacted by the United States Congress pursuant to its constitutional taxing power are defective or invalid (see e.g., the Irwin Schiff quote below). In addition, they state the statutes are misapplied by the Internal Revenue Service (IRS), the courts, lawyers, certified public accountants, law professors, and legal experts generally, and that the tax "protesters" are not liable for tax under the law (see below). Tax protesters in the United States make a number of statutory arguments that the assessment of the income tax in the United States violates the statutes enacted by the United States Congress and signed into law by the President. ... Type Bicameral Houses Senate House of Representatives President of the Senate President pro tempore Dick Cheney, (R) since January 20, 2001 Robert C. Byrd, (D) since January 4, 2007 Speaker of the House Nancy Pelosi, (D) since January 4, 2007 Members 535 plus 4 Delegates and 1 Resident Commissioner Political... Seal of the Internal Revenue Service Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        “IRS” redirects here. ... For information on the type of fish called Lawyer, see the article on Burbot. ... Certified Public Accountant (CPA) is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA. In most U.S. states, only CPAs who are licensed are able...


Conspiracy arguments

Some tax protesters claim that since the year 1913 (the year of the inception of the modern Federal income tax), several generations of IRS employees, Department of Justice employees, the United States Congress, Federal court judges, lawyers, certified public accountants, and other experts have engaged in various continuing conspiracies to conceal the above deficiencies. For example, convicted tax offender Irwin Schiff states on his web site: Tax protester conspiracy arguments are arguments raised by tax protesters that assert that the imposition of the income tax in the United States is the result of some kind of illicit conspiracy. ... Year 1913 (MCMXIII) was a common year starting on Wednesday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Tuesday of the 13-day-slower Julian calendar). ... Irwin A. Schiff (b. ...

In 1986, 99.5 million Americans were tricked into filing and paying federal income taxes when legally; they didn't have to do either. If this statement shocks you, it is only because you and the rest of the nation have been thoroughly deceived by the federal government (with federal courts playing the key role), and an army of accountants, lawyers, and other tax preparers. All of these have a vested interest in keeping you ignorant concerning the real nature of federal income taxes.... [N]o provision of the Internal Revenue Code requires anyone to file or pay income taxes. This tax, unlike other internal revenue taxes, is strictly (censored voluntary).... However, in order to deceive Americans of this, as well as provide federal courts and the IRS with deceptive passages on which to hang illegal prosecutions and illegal seizures, the Internal Revenue Code was written to make paying income taxes appear mandatory. The government succeeded in doing this by tricking the public[4]

Other arguments

Some tax protesters feel that an income tax is enforced by threat of imprisonment, and is akin to "government sanctioned extortion", in which a citizen is forced to give up a percentage of their income in exchange for not being put in prison.[citation needed] Many of this type of tax protester supports the Fair Tax proposal of implementing a National Sales Tax to replace the Income Tax.[citation needed] In United States tax law enforcement, a tax protester (sometimes spelled protestor) is a person who resists or refuses payment of a tax for which he or she is liable based on a belief that the tax laws are inapplicable or unconstitutional. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        An income tax is a tax levied on the financial income... Extortion is a criminal offense, which occurs when a person either obtains money, property or services from another through coercion or intimidation or threatens one with physical harm unless they are paid money or property. ... The phrase fair tax is used by some economists as a synonym for a progressive tax (as opposed to an unfair or regressive tax). ... The FairTax Book, co-authored by Neal Boortz and John Linder, was published on August 2, 2005, as a tool to increase public support for the FairTax Plan. ...


The position of the Internal Revenue Service

The position of the Internal Revenue Service based upon the statutes and upon the related legal precedents in case law, is that these and similar tax protest arguments are frivolous and, if adopted by taxpayers as a basis for failure to timely file tax returns or pay taxes, may subject such taxpayers to penalties. On its internet web site, the IRS states: Case law (precedential law) is the body of judge-made law and legal decisions that interprets prior case law, statutes and other legal authority -- including doctrinal writings by legal scholars such as the Corpus Juris Secundum, Halsburys Laws of England or the doctinal writings found in the Recueil Dalloz...

Some [people] assert that they are not required to file federal tax returns because the filing of a tax return is voluntary. Proponents point to the fact that the IRS itself tells taxpayers in the Form 1040 instruction book that the tax system is voluntary. Additionally, the Supreme Court's opinion in Flora v. United States, 362 U.S. 145, 176 (1960), is often quoted for the proposition that "our system of taxation is based upon voluntary assessment and payment, not upon distraint."
The Law: The word "voluntary," as used in Flora and in IRS publications, refers to our system of allowing taxpayers to determine the correct amount of tax and complete the appropriate returns, rather than have the government determine tax for them. The requirement to file an income tax return is not voluntary and is clearly set forth in Internal Revenue Code §§ 6011(a) , 6012(a) , et seq., and 6072(a). See also Treas. Reg. § 1.6011-1(a).
Any taxpayer who has received more than a statutorily determined amount of gross income is obligated to file a return. Failure to file a tax return could subject the noncomplying individual to criminal penalties, including fines and imprisonment, as well as civil penalties. [1]

As stated in the Arkansas District Court case of United States v. Rempel[5]: "It is apparent ...that the defendants have at least had access to some of the publications of tax protester organizations. The publications of these organizations have a bad habit of giving lots of advice without explaining the consequences which can flow from the assertion of totally discredited legal positions and/or meritless factual positions."


Belief about the law as a defense in criminal cases

In criminal cases, the law distinguishes between beliefs about constitutionality of the tax law from other beliefs about the tax law:

A defendant's good-faith belief that he is not required to file a tax return is a valid defense to the element of willfulness, and the belief need not be reasonable if actually held in good faith. It is not, however, within the prerogative of the taxpayer to make a personalized finding of constitutionality. Thus, a good-faith belief that the tax laws are unconstitutional does not constitute a good-faith defense....[6]

See also Cheek v. United States. Holding --- Court membership Case opinions Laws applied --- Cheek v. ...


Notes

  1. ^ 788 F.2d 1250 (7th Cir. 1986), cert. denied, 107 S.Ct. 187 (1986).
  2. ^ 76-2 U.S. Tax Cas. (CCH) paragr. 9682 (E.D. Wisc. 1976).
  3. ^ 749 F.2d 200, 85-1 U.S. Tax. Cas. (CCH) paragr. 9109 (5th Cir. 1984), cert. denied, 474 U.S. 830 (1985).
  4. ^ Irwin Schiff. The Income Tax is Voluntary!. The Federal Mafia. Retrieved on 2006-08-14.
  5. ^ 2001 U.S. Dist. LEXIS 8518, *; 87 A.F.T.R.2d (RIA) 1810.
  6. ^ Bruce I. Hochman, Michael Popoff, Dennis L. Perez, Charles P. Rettig & Steven R. Toscher, Tax Crimes, page A-4 (Tax Management, Inc. 1993) (citations omitted).

Year 2006 (MMVI) was a common year starting on Sunday (link displays full 2006 calendar) of the Gregorian calendar. ... is the 226th day of the year (227th in leap years) in the Gregorian calendar. ...

External links

  • Quatloos.com A resource including decided cases on frivolous tax protests and legal proceedings against tax protestors

Tax protester web sites:

  • Constitutional Income: Do You Have Any? This link details arguments about the meaning of the term "income"
  • 31 Questions & Answers about the IRS revision 3.3 Retrieved 2006-09-11
  • America: Freedom to Fascism Film including various tax-related arguments

 
 

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