Tax Protestor Movement

About Tax Protestor Movement

The tax protestor movement in the United States argues that the federal income tax is illegal, unconstitutional, or voluntary. These arguments have been uniformly rejected by courts. Common protestor arguments include claims that the 16th Amendment was not properly ratified, that wages are not income, and that the tax code only applies to foreign income. The IRS publishes a list of frivolous tax positions that can result in penalties. Despite repeated court losses, the tax protestor movement persists. Some protestor leaders have been convicted of tax evasion and sentenced to prison. The sovereign citizen movement, which denies government authority to tax, is closely related. Tax protestors have occasionally won acquittals on willfulness grounds by arguing they genuinely believed the tax was illegal, but this defense rarely succeeds.