Tax protester administrative arguments

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Tax protest in the United States
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Tax protesters in the United States advance a number of administrative arguments asserting that the assessment and collection of the federal income tax violates regulations enacted by responsible agencies –primarily the Internal Revenue Service (IRS)– tasked with carrying out the statutes enacted by the United States Congress and signed into law by the President. Such arguments generally include claims that the administrative agency fails to create a duty to pay taxes, or that its operation conflicts with some other law, or that the agency is not authorized by statute to assess or collect income taxes, to seize assets to satisfy tax claims, or to penalize persons who fail to file a return or pay the tax.

Administrative arguments, though related to, are distinct from constitutional, statutory, and general conspiracy arguments. Administrative arguments presuppose that Congress has the constitutional power to impose a tax on incomes and that statutes have been enacted to effect this imposition, but that the administrative agencies tasked with carrying out the directives of the statute have failed to enact regulations enabling them to do so.