Despite what you may have heard at a seminar, read in a book or heard on late night television, the U.S. Courts have already rejected a number of “Tax Protester” arguments. Here are some of the most commonly asserted claims:
- Wages aren’t taxable income…
- Wages are taxable income only for federal employees and residents of the District of Columbia…
- The income tax or the requirement to file a return is unconstitutional…
- The object was to challenge the constitutionality of the marriage penalty…
- The taxpayer had taken a vow of poverty…
- The object of not filing was tax protest….
- The taxpayer, a tax protester who failed to file tax returns, was “severely depressed” and “could not cope with the negative reaction” to filing a tax return even though he was able to work as a full-time mechanical designer for a substantial salary…
- The IRS was to blame for the tax protester’s lack of knowledge regarding his tax obligations, despite the requisite information being readily available to the public…
- The regulations were invalid…
- Since the negligence-penalty statute in effect for the year at issue was later repealed, IRS could no longer assess a negligence penalty for that year…
- The imposition of Social Security taxes on the taxpayers, who failed to pay self-employment tax, was unconstitutional….
- The Alternative Minimum Tax (AMT) foreign tax credit limitation rules under Section 59 violated certain U.S. tax treaties.
If you have questions regarding the law, please contact the tax experts at Dennison Tax Law.