Tax protester history in the United States

Part of the Taxation in the United States series
Tax protest in the United States
History
Arguments
Constitutional 16th Amendment Statutory Administrative Conspiracy
People
Arthur Porth Robert Clarkson Vivien Kellems Irwin Schiff William J. Benson Wayne C. Bentson Tom Cryer Richard Michael Simkanin Eddie Ray Kahn
Related topics
America: Freedom to Fascism The Law that Never Was Cheek v. United States Titles of Nobility Amendment Tax noncompliance Tax resistance Tax resistance in the United States Christian Patriot movement Posse Comitatus Sovereign citizen movement Tea Party movement
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This article is part of a series on
Taxation in the United States
Federal taxation Alternative minimum tax Capital gains tax Corporate tax Estate tax Excise tax Gift tax Generation-skipping transfer tax Income tax Payroll tax Internal Revenue Service (IRS) Internal Revenue Code (IRC) IRS tax forms Revenue by state History Constitutional authority Taxpayer standing Court Protest Evasion Resistance
State and local taxation State income tax Property tax Sales tax State and local tax deduction Use tax Land value tax State tax levels
Federal tax reform Automated payment transaction tax 9–9–9 Competitive Tax Plan Efficient Taxation of Income FairTax Flat tax Hall–Rabushka flat tax Kemp Commission Taxpayer Choice Act USA Tax Value added tax Border-adjustment tax
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A tax protester, in the United States, is a person who denies that he or she owes a tax based on the belief that the Constitution of the United States, statutes, or regulations do not empower the government to impose, assess or collect the tax. The tax protester may have no dispute with how the government spends its revenue. This differentiates a tax protester from a tax resister, who seeks to avoid paying a tax because the tax is being used for purposes with which the resister takes issue.