Document Type
Article
Publication Date
January 2014
Disciplines
Law | Taxation-Federal | Tax Law
Abstract
Tax protesters offer uncommonly silly arguments in support of their positions -- so silly, in fact, that courts commonly refuse to address them, lest those arguments be given any credence. Yet the wave of tax protester arguments has not ebbed, and tax protesters continue to challenge, for example, the legal obligation to pay taxes, the constitutionality of the income tax, and the authority of the IRS to enforce the tax laws.Maybe some education will help solve this problem. This Article provides a framework for analyzing tax protester arguments through a civics discussion and explains why tax protester arguments fail under our system of government.
Publication Title
36 Thomas Jefferson Law Review 253
Recommended Citation
Allen Madison, The Futility of Tax Protester Arguments, 36 Thomas Jefferson Law Review 253 (2014)