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
Outside the tax area, the law of standing reflects the general proposition that a citizen not direct...
Poll taxes are unconstitutional and yet Americans continue to link political rights to economic stat...
This paper argues that taxpayers who complain about paying tax can be differentiated from those tax...
Tax protesters offer uncommonly silly arguments in support of their positions -- so silly, in fact, ...
This article explores the actions taken by tax protesters and aggressive tax planners, and the respo...
This Comment examines the illegal tax protester phenomenon and IRS efforts to deal with it in light ...
Throughout our history, many individuals and groups have employed tax refusal to make their points. ...
Throughout our history, many individuals and groups have employed tax refusal to make their points. ...
A shouting mob of more than 1,000 anti-tax protesters stormed the Capitol Thursday, pounding on offi...
This Article analyzes the literatures on how individuals understand taxation (i.e., tax salience). W...
“The tax treatment of carried interest has become a notorious bete noire for many politicians and so...
Tax revolts have existed since time immemorial and have been caused by many factors. The pay-now-arg...
This Article analyzes the behavioral economics literatures on how individuals understand taxation (i...
This installment of the column involves a change of focus. Instead of looking at the end of the legi...
This article reviews some federal and state constitutional law challenges to tax legislation in the ...
Outside the tax area, the law of standing reflects the general proposition that a citizen not direct...
Poll taxes are unconstitutional and yet Americans continue to link political rights to economic stat...
This paper argues that taxpayers who complain about paying tax can be differentiated from those tax...
Tax protesters offer uncommonly silly arguments in support of their positions -- so silly, in fact, ...
This article explores the actions taken by tax protesters and aggressive tax planners, and the respo...
This Comment examines the illegal tax protester phenomenon and IRS efforts to deal with it in light ...
Throughout our history, many individuals and groups have employed tax refusal to make their points. ...
Throughout our history, many individuals and groups have employed tax refusal to make their points. ...
A shouting mob of more than 1,000 anti-tax protesters stormed the Capitol Thursday, pounding on offi...
This Article analyzes the literatures on how individuals understand taxation (i.e., tax salience). W...
“The tax treatment of carried interest has become a notorious bete noire for many politicians and so...
Tax revolts have existed since time immemorial and have been caused by many factors. The pay-now-arg...
This Article analyzes the behavioral economics literatures on how individuals understand taxation (i...
This installment of the column involves a change of focus. Instead of looking at the end of the legi...
This article reviews some federal and state constitutional law challenges to tax legislation in the ...
Outside the tax area, the law of standing reflects the general proposition that a citizen not direct...
Poll taxes are unconstitutional and yet Americans continue to link political rights to economic stat...
This paper argues that taxpayers who complain about paying tax can be differentiated from those tax...