Tax protester history in the United States

Content sourced from Wikipedia, licensed under CC BY-SA 3.0.

A tax protester in the United States is someone who argues they do not owe taxes because they believe the government lacks the authority to tax. They may not object to how tax money is spent; they simply think the tax laws don’t apply to them. This is different from a tax resister, who objects to how tax money is used.

A long history of tax protests
- Colonial times to the American Revolution: American colonists protested taxes imposed by Britain, insisting only their own legislatures could tax them. The Stamp Act of 1765 sparked early meetings and a united front against what they saw as illegal taxation, and events like the Boston Tea Party highlighted their refusal to pay certain taxes.
- Early federal tax disputes: After independence, protests continued over taxes on liquor (the Whiskey Rebellion of 1794) and other levies. The government used force to enforce taxes and to assert its power to tax.
- 19th century to the Civil War: Tariffs in the 1820s–1860s provoked strong resistance in the South. The Civil War era saw a new federal income tax as a wartime measure, which later became a permanent part of the system.
- The 16th Amendment era: A 1894 Supreme Court ruling found a federal income tax unconstitutional, so Congress approved the 16th Amendment in 1909 to allow a nationwide income tax, helping fund World War I and later programs.

The 20th century and the rise of the modern movement
- The modern tax protester movement began in the 1940s and grew in the 1960s–1970s. Some people argued that income taxes were unconstitutional or did not apply to certain kinds of income, such as wages.
- Early advocates and ideas: A few individuals promoted notions that the tax laws didn’t apply to them or were illegitimate. Some stories and books promised ways to avoid paying taxes, and a broader “tax honesty” idea took shape in various forms over the decades.
- Recurrent legal challenges: Courts repeatedly rejected tax protester arguments. Legal theories that the Sixteenth Amendment wasn’t properly ratified or that wages aren’t income were scrutinized and found unsupported.

Notable cases and outcomes
- Many protesters who argued against the validity of the income tax were charged with crimes such as willful failure to file, evasion, or conspiracy. Court decisions consistently rejected their theories.
- Some well-known individuals were convicted and served time, including:
- Irwin Schiff, who faced multiple tax crimes and died in prison in 2015.
- Kent Hovind, convicted in 2007 of tax-related offenses and related crimes.
- Wesley Snipes, convicted in 2008 of failing to file and related counts and sentenced to prison.
- Ed and Elaine Brown, who were convicted after a high-profile standoff in 2007.
- Others, like John L. Cheek and several other protesters, were tried and found guilty or had convictions sustained on appeal. In many cases, courts described the protesters’ legal theories as frivolous.

Government response and language changes
- In 1998, Congress prohibited IRS officials from using the term illegal tax protester, aiming to curb how such protesters were labeled. The law encouraged using neutral terms, though courts and other officials sometimes still employ different language to describe frivolous or meritless arguments.
- Despite shifts in terminology, the courts have consistently held that the core arguments of tax protesters are not valid, and many protesters have faced criminal penalties for evading or obstructing tax laws. Some individuals have also marketed scams promising illegal ways to avoid taxes, which led to further legal action.

Today
- The term “tax protester” is used to describe people who argue their taxes are not owed based on legal theories that courts have rejected. The vast majority of tax decisions do not involve these arguments, but the movement has persisted under various names, spreading through different channels and sometimes adapting to new legal theories.
- While some people have avoided taxes for a time or challenged the system, the court record shows that the arguments tax protesters raise have repeatedly failed, and many protesters have faced criminal consequences. The movement continues to surface under different labels, but the legal position remains clear: the federal income tax is a valid and enforceable obligation for most workers and citizens.