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<span>Conspiracy arguments</span> </div> </a> <ul id="toc-Conspiracy_arguments-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Other_arguments" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Other_arguments"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.4</span> <span>Other arguments</span> </div> </a> <ul id="toc-Other_arguments-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Position_of_the_Internal_Revenue_Service" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Position_of_the_Internal_Revenue_Service"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Position of the Internal Revenue Service</span> </div> </a> <ul id="toc-Position_of_the_Internal_Revenue_Service-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Belief_about_the_law_as_a_defense_in_criminal_cases" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Belief_about_the_law_as_a_defense_in_criminal_cases"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Belief about the law as a defense in criminal cases</span> </div> </a> <ul id="toc-Belief_about_the_law_as_a_defense_in_criminal_cases-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Works" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Works"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Works</span> </div> </a> <ul id="toc-Works-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" 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a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><table class="sidebar nomobile nowraplinks"><tbody><tr><td class="sidebar-pretitle">Part of the <a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">Taxation in<br />the United States</a> series</td></tr><tr><th class="sidebar-title-with-pretitle" style="border:none;"><a href="/wiki/Tax_protester" title="Tax protester">Tax protest<br />in the United States</a></th></tr><tr><td class="sidebar-image" 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href="/wiki/Tax_protester_constitutional_arguments" title="Tax protester constitutional arguments">Constitutional</a></li> <li><a href="/wiki/Tax_protester_Sixteenth_Amendment_arguments" title="Tax protester Sixteenth Amendment arguments">16th Amendment</a></li> <li><a href="/wiki/Tax_protester_statutory_arguments" title="Tax protester statutory arguments">Statutory</a></li> <li><a href="/wiki/Tax_protester_administrative_arguments" title="Tax protester administrative arguments">Administrative</a></li> <li><a href="/wiki/Tax_protester_conspiracy_arguments" title="Tax protester conspiracy arguments">Conspiracy</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="border-top: #aaa 1px solid;"> People</th></tr><tr><td class="sidebar-content hlist"> <ul><li><a href="/wiki/Arthur_Porth" title="Arthur Porth">Arthur Porth</a></li> <li><a href="/wiki/Robert_Clarkson" title="Robert Clarkson">Robert Clarkson</a></li> <li><a href="/wiki/Vivien_Kellems" title="Vivien Kellems">Vivien Kellems</a></li> <li><a href="/wiki/Irwin_Schiff" title="Irwin Schiff">Irwin Schiff</a></li> <li><a href="/wiki/The_Law_that_Never_Was" title="The Law that Never Was">William J. Benson</a></li> <li><a href="/wiki/Wayne_Bentson" title="Wayne Bentson">Wayne C. Bentson</a></li> <li><a href="/wiki/Tom_Cryer" title="Tom Cryer">Tom Cryer</a></li> <li><a href="/wiki/Richard_Michael_Simkanin" title="Richard Michael Simkanin">Richard Michael Simkanin</a></li> <li><a href="/wiki/Eddie_Ray_Kahn" title="Eddie Ray Kahn">Eddie Ray Kahn</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="border-top: #aaa 1px solid;"> Related topics</th></tr><tr><td class="sidebar-content hlist"> <ul><li><i><a href="/wiki/America:_Freedom_to_Fascism" title="America: Freedom to Fascism">America: Freedom to Fascism</a></i></li> <li><i><a href="/wiki/The_Law_that_Never_Was" title="The Law that Never Was">The Law that Never Was</a></i></li> <li><i><a href="/wiki/Cheek_v._United_States" title="Cheek v. United States">Cheek v. United States</a></i></li> <li><a href="/wiki/Titles_of_Nobility_Amendment" title="Titles of Nobility Amendment">Titles of Nobility Amendment</a></li> <li><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Tax noncompliance</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_resistance_in_the_United_States" title="Tax resistance in the United States">Tax resistance in the United States</a></li> <li><a href="/wiki/Christian_Patriot_movement" title="Christian Patriot movement">Christian Patriot movement</a></li> <li><a href="/wiki/Posse_Comitatus_(organization)" title="Posse Comitatus (organization)">Posse Comitatus</a></li> <li><a href="/wiki/Sovereign_citizen_movement" title="Sovereign citizen movement">Sovereign citizen movement</a></li> <li><a href="/wiki/Tea_Party_movement" title="Tea Party movement">Tea Party movement</a></li></ul></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Tax_protest_in_the_United_States" title="Template:Tax protest in the United States"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Tax_protest_in_the_United_States" title="Template talk:Tax protest in the United States"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Tax_protest_in_the_United_States" title="Special:EditPage/Template:Tax protest in the United States"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks vcard hlist"><tbody><tr><td class="sidebar-pretitle">This article is part of <a href="/wiki/Category:United_States" title="Category:United States">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle" style="background:lavender"><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">Taxation in the United States</a></th></tr><tr><td class="sidebar-image"><span class="skin-invert-image" typeof="mw:File"><a href="/wiki/File:Logo_of_the_Internal_Revenue_Service.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/100px-Logo_of_the_Internal_Revenue_Service.svg.png" decoding="async" width="100" height="92" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/150px-Logo_of_the_Internal_Revenue_Service.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/200px-Logo_of_the_Internal_Revenue_Service.svg.png 2x" data-file-width="62" data-file-height="57" /></a></span></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Taxation_in_the_United_States#Federal_taxation" title="Taxation in the United States">Federal taxation</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Alternative_minimum_tax" title="Alternative minimum tax">Alternative minimum tax</a></li> <li><a href="/wiki/Capital_gains_tax_in_the_United_States" title="Capital gains tax in the United States">Capital gains tax</a></li> <li><a href="/wiki/Corporate_tax_in_the_United_States" title="Corporate tax in the United States">Corporate tax</a></li> <li><a href="/wiki/Estate_tax_in_the_United_States" title="Estate tax in the United States">Estate tax</a></li> <li><a href="/wiki/Excise_tax_in_the_United_States" title="Excise tax in the United States">Excise tax</a></li> <li><a href="/wiki/Gift_tax_in_the_United_States" title="Gift tax in the United States">Gift tax</a></li> <li><a href="/wiki/Generation-skipping_transfer_tax" title="Generation-skipping transfer tax">Generation-skipping transfer tax</a></li> <li><a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">Income tax</a></li> <li><a href="/wiki/Federal_Insurance_Contributions_Act" title="Federal Insurance Contributions Act">Payroll tax</a></li> <li><a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service (IRS)</a></li> <li><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code (IRC)</a></li> <li><a href="/wiki/IRS_tax_forms" title="IRS tax forms">IRS tax forms</a></li> <li><a href="/wiki/Federal_tax_revenue_by_state" title="Federal tax revenue by state">Revenue by state</a></li> <li><a href="/wiki/History_of_taxation_in_the_United_States" title="History of taxation in the United States">History</a></li> <li><a href="/wiki/Taxing_and_Spending_Clause" title="Taxing and Spending Clause">Constitutional authority</a></li> <li><a href="/wiki/Standing_(law)#Taxpayer_standing" title="Standing (law)">Taxpayer standing</a></li> <li><a href="/wiki/United_States_Tax_Court" title="United States Tax Court">Court</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Protest</a></li> <li><a href="/wiki/Tax_evasion_in_the_United_States" title="Tax evasion in the United States">Evasion</a></li> <li><a href="/wiki/Tax_resistance_in_the_United_States" title="Tax resistance in the United States">Resistance</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Taxation_in_the_United_States#State_and_local_government_taxation" title="Taxation in the United States">State and local taxation</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/State_income_tax" title="State income tax">State income tax</a></li> <li><a href="/wiki/Property_tax_in_the_United_States" title="Property tax in the United States">Property tax</a></li> <li><a href="/wiki/Sales_taxes_in_the_United_States" title="Sales taxes in the United States">Sales tax</a></li> <li><a href="/wiki/State_and_local_tax_deduction" title="State and local tax deduction">State and local tax deduction</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use tax</a></li> <li><a href="/wiki/Land_value_tax_in_the_United_States" title="Land value tax in the United States">Land value tax</a></li> <li><a href="/wiki/State_tax_levels_in_the_United_States" title="State tax levels in the United States">State tax levels</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Tax_reform" title="Tax reform">Federal tax reform</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><span class="wraplinks"><a href="/wiki/Automated_payment_transaction_tax" class="mw-redirect" title="Automated payment transaction tax">Automated payment transaction tax</a></span></li> <li><a href="/wiki/9%E2%80%939%E2%80%939_Plan" title="9–9–9 Plan">9–9–9</a></li> <li><a href="/wiki/Competitive_Tax_Plan" title="Competitive Tax Plan">Competitive Tax Plan</a></li> <li><a href="/wiki/Efficient_Taxation_of_Income" title="Efficient Taxation of Income">Efficient Taxation of Income</a></li> <li><a href="/wiki/FairTax" title="FairTax">FairTax</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li> <li><a href="/wiki/Hall%E2%80%93Rabushka_flat_tax" title="Hall–Rabushka flat tax">Hall–Rabushka flat tax</a></li> <li><a href="/wiki/Kemp_Commission" title="Kemp Commission">Kemp Commission</a></li> <li><a href="/wiki/Taxpayer_Choice_Act" title="Taxpayer Choice Act">Taxpayer Choice Act</a></li> <li><a href="/wiki/USA_Tax" title="USA Tax">USA Tax</a></li> <li><a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">Value added tax</a></li> <li><a href="/wiki/Border-adjustment_tax_(United_States)" class="mw-redirect" title="Border-adjustment tax (United States)">Border-adjustment tax</a></li></ul></div></div></td> </tr><tr><td class="sidebar-below"> <span class="nowrap"><span class="mw-image-border noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/16px-Flag_of_the_United_States.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/24px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/32px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></span></span> </span><a href="/wiki/Portal:United_States" title="Portal:United States">United States portal</a></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:US_taxation" title="Template:US taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:US_taxation" title="Template talk:US taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:US_taxation" title="Special:EditPage/Template:US taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Tax protester arguments</b> are arguments made by people, primarily in the <a href="/wiki/United_States" title="United States">United States</a>, who contend that tax laws are unconstitutional or otherwise invalid. </p><p><a href="/wiki/Tax_protester" title="Tax protester">Tax protester</a> arguments are typically based on an asserted belief that their government is acting outside of its legal authority when imposing such taxes. The label "tax protester" should be distinguished from "<a href="/wiki/Tax_resistance" title="Tax resistance">tax resister</a>", an individual who refuses to pay tax on moral rather than legal grounds.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (February 2012)">citation needed</span></a></i>]</sup> </p><p>In the United States, tax protester arguments are generally directed to the <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">U.S. federal income tax</a>. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Denial_of_tax_liability">Denial of tax liability</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_protester_arguments&action=edit&section=1" title="Edit section: Denial of tax liability"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Arguments made by tax protesters generally deal with the U.S. federal income tax and not with other taxes such as the <a href="/wiki/Gift_tax" title="Gift tax">gift tax</a>, <a href="/wiki/Inheritance_tax" title="Inheritance tax">estate tax</a>, <a href="/wiki/Sales_tax" title="Sales tax">sales tax</a>, and <a href="/wiki/Property_tax" title="Property tax">property tax</a> (although some tax protesters have attacked the last category under <a href="/wiki/Allodial_title" title="Allodial title">allodial title</a> claims). <sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2015)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Constitutional_arguments">Constitutional arguments</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_protester_arguments&action=edit&section=2" title="Edit section: Constitutional arguments"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_protester_constitutional_arguments" title="Tax protester constitutional arguments">Tax protester constitutional arguments</a></div> <p>Some tax protesters may cite what they <a href="/wiki/Tax_protester_Sixteenth_Amendment_arguments" title="Tax protester Sixteenth Amendment arguments">believe is evidence</a> that the <a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">Sixteenth Amendment to the Constitution</a> (removing any apportionment requirement for income taxes) was never "properly <a href="/wiki/Ratification" title="Ratification">ratified</a>" 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., <i>United States v. Thomas</i>).<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>Another argument made by some tax protesters is that because the <a href="/wiki/United_States_Congress" title="United States Congress">United States Congress</a> did not pass an official proclamation recognizing Ohio's 1803 admission to statehood until 1953 (see <a href="/wiki/Ohio_Constitution" class="mw-redirect" title="Ohio Constitution">Ohio Constitution</a>), <a href="/wiki/Ohio" title="Ohio">Ohio</a> was not a state until 1953 and therefore the Sixteenth Amendment was not properly ratified (see <i>Ivey v. United States</i><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> and <i>Knoblauch v. Commissioner</i><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> in the referenced article). </p><p>Another tax protester argument is that the manner in which the income tax is enforced violates the <a href="/wiki/Fifth_Amendment_to_the_United_States_Constitution" title="Fifth Amendment to the United States Constitution">Fifth Amendment</a>, which protects individuals from having to make self-incriminating statements. In particular, they argue that the Fifth Amendment protects individuals from being required to file a personal income tax return. This argument was ruled invalid by the United States Supreme Court in the case of <i><a href="/wiki/United_States_v._Sullivan" title="United States v. Sullivan">United States v. Sullivan</a></i>.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>The argument is occasionally made that Federal Reserve Notes (paper money) are not real, lawful money<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> and therefore do not constitute income as they are not backed by gold or silver and are issued by a quasi-private organization; in the case of the <a href="/wiki/Posse_Comitatus_(organization)" title="Posse Comitatus (organization)">Posse Comitatus</a> and similar groups and individuals, hybrid arguments incorporating elements of the below-mentioned conspiracy theories appear to predominate. <sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2015)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Statutory_arguments">Statutory arguments</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_protester_arguments&action=edit&section=3" title="Edit section: Statutory arguments"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_protester_statutory_arguments" title="Tax protester statutory arguments">Tax protester statutory arguments</a></div> <p>Some protesters have claimed that statutes enacted by the <a href="/wiki/United_States_Congress" title="United States Congress">United States Congress</a> pursuant to its constitutional taxing power are defective, invalid (see e.g., the Irwin Schiff quote below), or that the statutes are misapplied by the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> (IRS), the courts, <a href="/wiki/Attorney_at_law_(United_States)" class="mw-redirect" title="Attorney at law (United States)">lawyers</a>, <a href="/wiki/Certified_Public_Accountant" title="Certified Public Accountant">Certified Public Accountants</a> (CPAs), law professors, and legal experts generally, and that the tax "protesters" are not liable for tax under the law (see below). Other protesters have argued that the term "income" is not defined in the Internal Revenue Code or the Constitution, and that the tax law should therefore be invalid. </p><p>These protesters claim that without clear definitions, Chapter 1 of Title 26 of the <a href="/wiki/Code_of_Federal_Regulations" title="Code of Federal Regulations">Code of Federal Regulations</a> suggests IRS agents must rely on voluntary compliance. No court has upheld this argument, and many courts have rejected it,<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> and 26 U.S.C. §§ 61–64 <i>does</i> define various classes of income ("Gross income", "[a]djusted gross income", "[t]axable income", and "[o]rdinary income defined").<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Conspiracy_arguments">Conspiracy arguments</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_protester_arguments&action=edit&section=4" title="Edit section: Conspiracy arguments"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_protester_conspiracy_arguments" title="Tax protester conspiracy arguments">Tax protester conspiracy arguments</a></div> <p>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 <a href="/wiki/Irwin_Schiff" title="Irwin Schiff">Irwin Schiff</a> states on his web site: </p> <style data-mw-deduplicate="TemplateStyles:r1244412712">.mw-parser-output .templatequote{overflow:hidden;margin:1em 0;padding:0 32px}.mw-parser-output .templatequotecite{line-height:1.5em;text-align:left;margin-top:0}@media(min-width:500px){.mw-parser-output .templatequotecite{padding-left:1.6em}}</style><blockquote class="templatequote"><p>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 <s>voluntary</s>). ... 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.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup></p></blockquote> <div class="mw-heading mw-heading3"><h3 id="Other_arguments">Other arguments</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_protester_arguments&action=edit&section=5" title="Edit section: Other arguments"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Some tax protesters argue that an income tax is enforced upon threat of imprisonment, and is akin to "government sanctioned <a href="/wiki/Extortion" title="Extortion">extortion</a>", in which a citizen is forced to give up a percentage of his or her income in exchange for not being put in prison.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (July 2007)">citation needed</span></a></i>]</sup> Strictly speaking, a genuine inability to pay taxes is not a crime (although "willful failure" to pay taxes <i>is</i> a crime). For the most part, unpaid tax bills are settled through civil actions rather than in the criminal courts. The government may seize assets, file liens, garnish wages and pursue other civil legal actions to satisfy the tax debt, but persons may not be jailed simply for failing to pay taxes. Instead, criminal charges arise from closely related actions, such as willfully failing to file a tax return, willfully filing a false tax return, willfully failing to pay in a timely manner, concealing income or assets, and certain other actions constituting illegal tax evasion. <sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2015)">citation needed</span></a></i>]</sup> </p><p><a href="/wiki/Frank_Chodorov" title="Frank Chodorov">Frank Chodorov</a> wrote "... you come up with the fact that it gives the government a prior lien on all the property produced by its subjects." The government "unashamedly proclaims the doctrine of collectivized wealth. ... That which it does not take is a concession."<sup id="cite_ref-firstUS_9-0" class="reference"><a href="#cite_note-firstUS-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> Issues with <a href="/wiki/Civil_liberties_of_the_United_States" class="mw-redirect" title="Civil liberties of the United States">civil liberties</a> are also charged at the tax system, such as <a href="/wiki/Social_inequality" title="Social inequality">social inequality</a>, <a href="/wiki/Economic_inequality" title="Economic inequality">economic inequality</a>, <a href="/wiki/Financial_privacy" class="mw-redirect" title="Financial privacy">financial privacy</a>, <a href="/wiki/Self-incrimination" title="Self-incrimination">self-incrimination</a>, <a href="/wiki/Unreasonable_search_and_seizure" class="mw-redirect" title="Unreasonable search and seizure">unreasonable search and seizure</a>, <a href="/wiki/Legal_burden_of_proof" class="mw-redirect" title="Legal burden of proof">burden of proof</a>, and <a href="/wiki/Due_process" title="Due process">due process</a>.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> For these reasons, some argue for the <a href="/wiki/FairTax" title="FairTax">FairTax</a> proposal of implementing a national sales tax to replace the federal income tax.<sup id="cite_ref-fairtaxbook_11-0" class="reference"><a href="#cite_note-fairtaxbook-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p><p>In the United States, <a href="/wiki/Debtor%27s_prison" class="mw-redirect" title="Debtor's prison">debtor's prison</a> was seen as an inhumane practice, and was mostly abolished in the 19th century. Tax protesters argue<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (October 2011)">citation needed</span></a></i>]</sup> that prison for tax evasion is just as inhumane, for the same reasons. One owes a bank or a person, while the other owes the government. Some argue<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (October 2011)">citation needed</span></a></i>]</sup> for gentler penalties instead of imprisonment, such as fines, <a href="/wiki/Community_service" title="Community service">community service</a>, <a href="/wiki/Wage_garnishment" class="mw-redirect" title="Wage garnishment">wage garnishment</a>, <a href="/wiki/Tax_lien" title="Tax lien">lien</a> on house, taking tax money owed from a bank account, <a href="/wiki/Repossession" title="Repossession">repossession</a>, and <a href="/wiki/Foreclosure" title="Foreclosure">foreclosure</a>, much like the penalties of private or bank debt.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2015)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading2"><h2 id="Position_of_the_Internal_Revenue_Service">Position of the Internal Revenue Service</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_protester_arguments&action=edit&section=6" title="Edit section: Position of the Internal Revenue Service"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The position of the Internal Revenue Service based upon the statutes and upon the related legal precedents in <a href="/wiki/Case_law" title="Case law">case law</a>, is that these and similar tax protest arguments are <a href="/wiki/Frivolous_or_vexatious" title="Frivolous or vexatious">frivolous</a> 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 web site, the IRS states: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>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 <i><a href="/wiki/Flora_v._United_States" title="Flora v. United States">Flora v. United States</a></i>, 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." </p><p>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). </p><p> 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.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>As stated in the Alaska District Court case of <i>United States v. Rempel</i>:<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> "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." Commentator J. J. MacNab has stated that tax protester arguments will not work, and that with respect to people who use tax protester arguments, the Internal Revenue Service "will come after you with a passion".<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Belief_about_the_law_as_a_defense_in_criminal_cases">Belief about the law as a defense in criminal cases</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_protester_arguments&action=edit&section=7" title="Edit section: Belief about the law as a defense in criminal cases"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Cheek_v._United_States" title="Cheek v. United States">Cheek v. United States</a></div> <p>In criminal cases, the law distinguishes between beliefs about constitutionality of the tax law from other beliefs about the tax law: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>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.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup></p></blockquote> <div class="mw-heading mw-heading2"><h2 id="Works">Works</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_protester_arguments&action=edit&section=8" title="Edit section: Works"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><i><a href="/wiki/America:_Freedom_to_Fascism" title="America: Freedom to Fascism">America: Freedom to Fascism</a></i>, a film that promotes tax protester arguments</li> <li><i><a href="/wiki/Zeitgeist:_The_Movie" class="mw-redirect" title="Zeitgeist: The Movie">Zeitgeist: The Movie</a></i>, another film that promotes tax protester arguments</li></ul> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_protester_arguments&action=edit&section=9" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Pseudolaw" title="Pseudolaw">Pseudolaw</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Notes">Notes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_protester_arguments&action=edit&section=10" title="Edit section: Notes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text">788 F.2d 1250 (7th Cir. 1986), <i>cert. denied</i>, 107 S.Ct. 187 (1986).</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">76-2 U.S. Tax Cas. (CCH) paragr. 9682 (E.D. Wisc. 1976).</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text">749 F.2d 200, 85-1 U.S. Tax. Cas. (CCH) paragr. 9109 (5th Cir. 1984), <i>cert. denied</i>, 474 U.S. 830 (1985).</span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text">274 U.S. 259 (1927).</span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text">See, e.g., <i>United States v. Wangrud</i>, 533 F.2d 495 (9th Cir. 1976) (<i>per curiam</i>), <i>cert. denied</i>, 429 U.S. 818 (1976), at <a rel="nofollow" class="external autonumber" href="https://scholar.google.com/scholar_case?q=%22533+F.2d+495%22&hl=en&as_sdt=3,44&case=12759352041158505628&scilh=0">[1]</a>.</span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text">See <style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFDaniel_B._Evans" class="citation web cs1">Daniel B. Evans. <a rel="nofollow" class="external text" href="http://evans-legal.com/dan/tpfaq.html#section61">"The Tax Protester FAQ"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Tax+Protester+FAQ&rft.au=Daniel+B.+Evans&rft_id=http%3A%2F%2Fevans-legal.com%2Fdan%2Ftpfaq.html%23section61&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+protester+arguments" class="Z3988"></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A_20_1_30_B_40_I.html">"26 U.S.C. Ch. 1, Subch. B, Part I"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=26+U.S.C.+Ch.+1%2C+Subch.+B%2C+Part+I&rft_id=https%3A%2F%2Fwww.law.cornell.edu%2Fuscode%2Fhtml%2Fuscode26%2Fusc_sup_01_26_10_A_20_1_30_B_40_I.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+protester+arguments" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFIrwin_Schiff" class="citation web cs1">Irwin Schiff. <a rel="nofollow" class="external text" href="http://www.paynoincometax.com/chapter1.htm">"The Income Tax is Voluntary!"</a>. <i>The Federal Mafia</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2006-08-14</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Federal+Mafia&rft.atitle=The+Income+Tax+is+Voluntary%21&rft.au=Irwin+Schiff&rft_id=http%3A%2F%2Fwww.paynoincometax.com%2Fchapter1.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+protester+arguments" class="Z3988"></span></span> </li> <li id="cite_note-firstUS-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-firstUS_9-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFYoung2004" class="citation web cs1">Young, Adam (2004-09-07). <a rel="nofollow" class="external text" href="https://www.mises.org/story/1597">"The Origin of the Income Tax"</a>. <a href="/wiki/Ludwig_von_Mises_Institute" class="mw-redirect" title="Ludwig von Mises Institute">Ludwig von Mises Institute</a><span class="reference-accessdate">. Retrieved <span class="nowrap">2007-11-07</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Origin+of+the+Income+Tax&rft.pub=Ludwig+von+Mises+Institute&rft.date=2004-09-07&rft.aulast=Young&rft.aufirst=Adam&rft_id=https%3A%2F%2Fwww.mises.org%2Fstory%2F1597&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+protester+arguments" class="Z3988"></span></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFEdwards2002" class="citation web cs1">Edwards, Chris (April 2002). <a rel="nofollow" class="external text" href="http://cato.org/pubs/tbb/tbb-0204-2.html">"Top Ten Civil Liberties Abuses of the Income Tax"</a>. Cato Institute<span class="reference-accessdate">. Retrieved <span class="nowrap">2007-07-13</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Top+Ten+Civil+Liberties+Abuses+of+the+Income+Tax&rft.pub=Cato+Institute&rft.date=2002-04&rft.aulast=Edwards&rft.aufirst=Chris&rft_id=http%3A%2F%2Fcato.org%2Fpubs%2Ftbb%2Ftbb-0204-2.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+protester+arguments" class="Z3988"></span></span> </li> <li id="cite_note-fairtaxbook-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-fairtaxbook_11-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBoortzLinder,_John2006" class="citation book cs1">Boortz, Neal; Linder, John (2006). <span class="id-lock-registration" title="Free registration required"><a rel="nofollow" class="external text" href="https://archive.org/details/fairtaxbook00neal"><i>The Fair Tax Book</i></a></span> (Paperback ed.). Regan Books. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-06-087549-6" title="Special:BookSources/0-06-087549-6"><bdi>0-06-087549-6</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Fair+Tax+Book&rft.edition=Paperback&rft.pub=Regan+Books&rft.date=2006&rft.isbn=0-06-087549-6&rft.aulast=Boortz&rft.aufirst=Neal&rft.au=Linder%2C+John&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Ffairtaxbook00neal&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+protester+arguments" class="Z3988"></span></span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSipos2007" class="citation web cs1">Sipos, Thomas (2007-07-10). <a rel="nofollow" class="external text" href="http://www.americanchronicle.com/articles/viewArticle.asp?articleID=31824">"A Fair Tax for Progressives and Conservatives"</a>. American Chronicle<span class="reference-accessdate">. Retrieved <span class="nowrap">2007-07-13</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=A+Fair+Tax+for+Progressives+and+Conservatives&rft.pub=American+Chronicle&rft.date=2007-07-10&rft.aulast=Sipos&rft.aufirst=Thomas&rft_id=http%3A%2F%2Fwww.americanchronicle.com%2Farticles%2FviewArticle.asp%3FarticleID%3D31824&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+protester+arguments" class="Z3988"></span></span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Anti-Tax-Law-Evasion-Schemes-Law-and-Arguments-Section-I">"Anti-Tax Law Evasion Schemes - Law and Arguments (Section I)"</a>. IRS.gob<span class="reference-accessdate">. Retrieved <span class="nowrap">20 August</span> 2010</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Anti-Tax+Law+Evasion+Schemes+-+Law+and+Arguments+%28Section+I%29&rft.pub=IRS.gob&rft_id=https%3A%2F%2Fwww.irs.gov%2FBusinesses%2FSmall-Businesses-%26-Self-Employed%2FAnti-Tax-Law-Evasion-Schemes-Law-and-Arguments-Section-I&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+protester+arguments" class="Z3988"></span></span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><i>United States v. Rempel</i>, 87 Amer. Fed. Tax Rep. 2d (RIA) 1810, 2001 U.S. Dist. LEXIS 8518 (D. Alaska February 14, 2001).</span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text">Tom Herman, "Yes, You Do Have to Pay Your Taxes," March 24, 2012, <i>Wall Street Journal</i>, at <a rel="nofollow" class="external autonumber" href="https://www.wsj.com/articles/SB10001424052702304724404577291654280815924">[2]</a>.</span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text">Bruce I. Hochman, Michael Popoff, Dennis L. Perez, Charles P. Rettig & Steven R. Toscher, <i>Tax Crimes</i>, page A-4 (Tax Management, Inc. 1993) (citations omitted).</span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_protester_arguments&action=edit&section=11" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="https://www.irs.gov/Tax-Professionals/The-Truth-About-Frivolous-Tax-Arguments-Introduction">The Truth About Frivolous Tax Arguments</a> - Internal Revenue Service, U.S. Dep't of the Treasury</li> <li><a rel="nofollow" class="external text" href="https://www.usdoj.gov/tax/readingroom/2001ctm/40ctax.htm">Criminal Tax Manual, § 40.00: “Tax Protesters”</a> — From the Tax Division of the U.S. Department of Justice</li> <li><a rel="nofollow" class="external text" href="http://docs.law.gwu.edu/facweb/jsiegel/Personal/taxes/IncomeTax.htm">Income Tax: Voluntary or Mandatory?</a> A law professor describes his views on errors in some popular tax protester arguments.</li> <li><a rel="nofollow" class="external text" href="http://evans-legal.com/dan/tpfaq.html">The Tax Protester FAQ by Daniel B. Evans</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output 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title="Template talk:Tax resistance"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Tax_resistance" title="Special:EditPage/Template:Tax resistance"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Tax_resistance" style="font-size:114%;margin:0 4em"><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Topics</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Conscientious_objection_to_military_taxation" title="Conscientious objection to military taxation">Conscientious objection to military taxation</a></li> <li><a href="/wiki/List_of_historical_acts_of_tax_resistance" title="List of historical acts of tax resistance">List of historical acts of tax resistance</a></li> <li><a href="/wiki/Tax_resistance_in_the_United_States" title="Tax resistance in the United States">Tax resistance in the United States</a> .</li> <li><a href="/wiki/Category:Tax_resisters" title="Category:Tax resisters">List of tax resisters</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Methods</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Barter" title="Barter">Barter</a></li> <li><a href="/wiki/Gift_economy" title="Gift economy">Gift economy</a></li> <li><a href="/wiki/Local_currency" title="Local currency">Local currency</a></li> <li><a href="/wiki/Rebellion" title="Rebellion">Rebellion</a></li> <li><a href="/wiki/Self-sufficiency" class="mw-redirect" title="Self-sufficiency">Self-sufficiency</a></li> <li><a href="/wiki/Simple_living" title="Simple living">Simple living</a></li> <li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Organizations</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Addiopizzo" title="Addiopizzo">Addiopizzo</a></li> <li><a href="/wiki/Aide-toi,_le_ciel_t%27aidera" title="Aide-toi, le ciel t'aidera">Aide-toi, le ciel t'aidera</a></li> <li><a href="/wiki/All_Britain_Anti-Poll_Tax_Federation" title="All Britain Anti-Poll Tax Federation">All Britain Anti-Poll Tax Federation</a></li> <li><a href="/wiki/Anti-Poll_Tax_Unions" title="Anti-Poll Tax Unions">Anti-Poll Tax Unions</a></li> <li><a href="/wiki/Association_of_Real_Estate_Taxpayers" title="Association of Real Estate Taxpayers">Association of Real Estate Taxpayers</a></li> <li><a href="/wiki/Catalunya_Diu_Prou" title="Catalunya Diu Prou">Catalunya Diu Prou</a></li> <li><a href="/wiki/Committee_for_Non-Violent_Action" title="Committee for Non-Violent Action">Committee for Non-Violent Action</a></li> <li><a href="/wiki/Fasci_Siciliani" title="Fasci Siciliani">Fasci Siciliani</a></li> <li><a href="/wiki/I_Don%27t_Pay_Movement" title="I Don't Pay Movement">I Don't Pay Movement</a></li> <li><a href="/wiki/Irish_National_Land_League" title="Irish National Land League">Irish National Land League</a></li> <li><a href="/wiki/National_Campaign_for_a_Peace_Tax_Fund" title="National Campaign for a Peace Tax Fund">National Campaign for a Peace Tax Fund</a></li> <li><a href="/wiki/National_War_Tax_Resistance_Coordinating_Committee" title="National War Tax Resistance Coordinating Committee">National War Tax Resistance Coordinating Committee</a></li> <li><a href="/wiki/Northern_California_War_Tax_Resistance" title="Northern California War Tax Resistance">Northern California War Tax Resistance</a></li> <li><a href="/wiki/Pagal_Panthis" title="Pagal Panthis">Pagal Panthis</a></li> <li><a href="/wiki/Peace_churches" title="Peace churches">Peace churches</a></li> <li><a href="/wiki/Peacemakers" title="Peacemakers">Peacemakers</a></li> <li><a href="/wiki/Planka.nu" title="Planka.nu">Planka.nu</a></li> <li><a href="/wiki/Women%27s_Tax_Resistance_League" title="Women's Tax Resistance League">Women's Tax Resistance League</a></li> <li><a href="/wiki/Zuism" title="Zuism">Zuism</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Media</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/An_Act_of_Conscience" title="An Act of Conscience">An Act of Conscience</a></i></li> <li><i><a href="/wiki/Civil_Disobedience_(Thoreau)" title="Civil Disobedience (Thoreau)">Civil Disobedience</a></i></li> <li><i><a href="/wiki/Clericis_laicos" title="Clericis laicos">Clericis laicos</a></i></li> <li><i><a href="/wiki/The_Cold_War_and_the_Income_Tax:_A_Protest" class="mw-redirect" title="The Cold War and the Income Tax: A Protest">The Cold War and the Income Tax: A Protest</a></i></li> <li><i><a href="/wiki/Vyborg_Manifesto" title="Vyborg Manifesto">Vyborg Manifesto</a></i></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Campaigns<br />by century</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%">14th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Tuchin_Revolt" class="mw-redirect" title="Tuchin Revolt">Tuchin Revolt</a></li> <li><a href="/wiki/Harelle" title="Harelle">Harelle</a></li> <li><a href="/wiki/Peasants%27_Revolt" title="Peasants' Revolt">Peasants' Revolt</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">15th</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Cornish_Rebellion_of_1497" class="mw-redirect" title="Cornish Rebellion of 1497">Cornish Rebellion of 1497</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">16th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Croquant_rebellions" title="Croquant rebellions">Croquant rebellions</a></li> <li><a href="/wiki/Rappenkrieg_(Basel)" title="Rappenkrieg (Basel)">Rappenkrieg</a></li> <li><a href="/wiki/Revolt_of_the_Pitauds" title="Revolt of the Pitauds">Revolt of the Pitauds</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">17th</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Angelets" title="Angelets">Angelets</a></li> <li><a href="/wiki/Revolt_of_the_papier_timbr%C3%A9" title="Revolt of the papier timbré">Revolt of the papier timbré</a></li> <li><a href="/wiki/Revolt_of_the_va-nu-pieds" title="Revolt of the va-nu-pieds">Revolt of the va-nu-pieds</a></li> <li><a href="/wiki/Salt_Tax_Revolt" title="Salt Tax Revolt">Salt Tax Revolt</a> in Spain</li> <li><a href="/wiki/Moscow_uprising_of_1648" title="Moscow uprising of 1648">Salt Riot</a> in Moscow</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">18th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Boston_Tea_Party" title="Boston Tea Party">Boston Tea Party</a></li> <li><a href="/wiki/Fries%27s_Rebellion" title="Fries's Rebellion">Fries's Rebellion</a></li> <li><a href="/wiki/Gaspee_affair" title="Gaspee affair"><i>Gaspee</i> affair</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">No taxation without representation</a></li> <li><a href="/wiki/Philadelphia_Tea_Party" title="Philadelphia Tea Party">Philadelphia Tea Party</a></li> <li><a href="/wiki/Revolt_of_the_Comuneros_(New_Granada)" title="Revolt of the Comuneros (New Granada)">Revolt of the Comuneros (New Granada)</a></li> <li><a href="/wiki/Regulator_Movement_in_North_Carolina" title="Regulator Movement in North Carolina">Regulator Movement in North Carolina</a></li> <li><a href="/wiki/Whiskey_Rebellion" title="Whiskey Rebellion">Whiskey Rebellion</a></li> <li><a href="/wiki/White_Lotus_Rebellion" title="White Lotus Rebellion">White Lotus Rebellion</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">19th</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Anti-Rent_War" title="Anti-Rent War">Anti-Rent War</a></li> <li><a href="/wiki/Dog_Tax_War" title="Dog Tax War">Dog Tax War</a></li> <li><a href="/wiki/1810_House_Tax_Hartal" title="1810 House Tax Hartal">House Tax Hartal</a></li> <li><a href="/wiki/Hut_Tax_War_of_1898" title="Hut Tax War of 1898">Hut Tax War of 1898</a></li> <li><a href="/wiki/Low_Rebellion" title="Low Rebellion">Low Rebellion</a></li> <li><a href="/wiki/Mejba_Revolt" title="Mejba Revolt">Mejba Revolt</a></li> <li><a href="/wiki/Rebecca_Riots" title="Rebecca Riots">Rebecca Riots</a></li> <li><a href="/wiki/Saminism_Movement" title="Saminism Movement">Saminism Movement</a></li> <li><a href="/wiki/Tancament_de_Caixes" class="mw-redirect" title="Tancament de Caixes">Tancament de Caixes</a></li> <li><a href="/wiki/Tithe_War" title="Tithe War">Tithe War</a></li> <li><a href="/wiki/Wallachian_uprising_of_1821" title="Wallachian uprising of 1821">Wallachian uprising</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">20th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agbekoya" title="Agbekoya">Agbekoya</a></li> <li><a href="/wiki/Bambatha_Rebellion" title="Bambatha Rebellion">Bambatha Rebellion</a></li> <li><a href="/wiki/Bardoli_Satyagraha" title="Bardoli Satyagraha">Bardoli Satyagraha</a></li> <li><a href="/wiki/Beit_Sahour" title="Beit Sahour">Beit Sahour</a></li> <li><a href="/wiki/Bondelswarts_affair" class="mw-redirect" title="Bondelswarts affair">Bondelswarts affair</a></li> <li><a href="/wiki/Champaran_Satyagraha" title="Champaran Satyagraha">Champaran Satyagraha</a></li> <li><a href="/wiki/Kheda_Satyagraha" class="mw-redirect" title="Kheda Satyagraha">Kheda Satyagraha</a></li> <li><a href="/wiki/Johnson_cult" title="Johnson cult">Johnson cult</a></li> <li><a href="/wiki/Mau_movement" title="Mau movement">Mau movement</a></li> <li><a href="/wiki/Poll_Tax_Riots" class="mw-redirect" title="Poll Tax Riots">Poll Tax Riots</a></li> <li><a href="/wiki/Poplar_Rates_Rebellion" title="Poplar Rates Rebellion">Poplar Rates Rebellion</a></li> <li><a href="/wiki/Turra_Coo" title="Turra Coo">Turra Coo</a></li> <li><a href="/wiki/Salt_March" title="Salt March">Salt March</a></li> <li><a href="/wiki/Vedaranyam_March" title="Vedaranyam March">Vedaranyam March</a></li> <li><a href="/wiki/Women%27s_poll_tax_repeal_movement" title="Women's poll tax repeal movement">Women's poll tax repeal movement</a></li> <li><a href="/wiki/Women%27s_War" title="Women's War">Women's War</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">21st</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Anti-austerity_movement_in_Greece" title="Anti-austerity movement in Greece">Anti-austerity movement in Greece</a></li> <li><a href="/wiki/Anti-Bin_Tax_Campaign" title="Anti-Bin Tax Campaign">Anti-Bin Tax Campaign</a></li> <li><a href="/wiki/Edward_and_Elaine_Brown" title="Edward and Elaine Brown">Edward and Elaine Brown standoff</a></li> <li><a href="/wiki/Bonnets_Rouges" title="Bonnets Rouges">Bonnets Rouges</a></li> <li><a href="/wiki/Campaign_Against_Home_and_Water_Taxes" title="Campaign Against Home and Water Taxes">Campaign Against Home and Water Taxes</a></li> <li><a href="/wiki/Movimento_Passe_Livre" title="Movimento Passe Livre">Movimento Passe Livre</a></li> <li><a href="/wiki/Movimiento_Pos_Me_Salto" title="Movimiento Pos Me Salto">Movimiento Pos Me Salto</a></li> <li><a href="/wiki/Yellow_vests_protests" title="Yellow vests protests">Yellow vests protests</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Related topics</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Income tax threshold</a></li> <li><a href="/wiki/Potentially_dangerous_taxpayer" title="Potentially dangerous taxpayer">Potentially dangerous taxpayer</a></li> <li><a href="/wiki/Render_unto_Caesar" title="Render unto Caesar">Render unto Caesar</a></li> <li><a href="/wiki/Irwin_Schiff" title="Irwin Schiff">Irwin Schiff</a></li> <li><a href="/wiki/Sovereign_citizen_movement" title="Sovereign citizen movement">Sovereign citizen</a> / <a href="/wiki/Freeman_on_the_land_movement" title="Freeman on the land movement">Freeman on the land</a> / <a href="/wiki/Redemption_movement" title="Redemption movement">Redemption movement</a></li> <li><a href="/wiki/Tax_haven" title="Tax haven">Tax haven</a></li> <li><a href="/wiki/Tax_inversion" 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