Tax protester constitutional arguments

Tax protester constitutional arguments are a series of contentions that the imposition of the federal income tax in the United States violates the Constitution. These arguments are varied, but have been uniformly rejected by the courts and the Internal Revenue Service. The arguments generally claim that the federal government lacks the constitutional authority to levy income taxes, or that the tax laws are fundamentally unfair or improperly enforced.

History

The United States Constitution originally prohibited any direct tax that was not apportioned among the states by population. This changed with the ratification of the Sixteenth Amendment in 1913, which gave Congress the power "to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration."

Despite this clear constitutional authority, tax protesters have advanced a number of arguments claiming that the federal income tax is unconstitutional. These arguments began to gain prominence in the late 20th century, particularly in the 1970s and 1980s.

Common Arguments

Sixteenth Amendment

Some tax protesters argue that the Sixteenth Amendment was not properly ratified and therefore is not part of the Constitution. This argument has been rejected by every court that has considered it.

Fifth Amendment

Other tax protesters argue that the federal income tax violates the Fifth Amendment's guarantee of due process. These arguments generally contend that the tax laws are so complex and confusing that they violate the due process clause. Courts have consistently rejected these arguments as well.

First Amendment

Some tax protesters have argued that the federal income tax violates their First Amendment rights to free speech and free exercise of religion. These arguments have also been consistently rejected by the courts.

Legal Consequences

Individuals who refuse to pay their federal income taxes based on these constitutional arguments face serious legal consequences. The Internal Revenue Service has the authority to collect unpaid taxes, impose penalties, and even pursue criminal charges. Courts have consistently upheld these actions.

Conclusion

While tax protester constitutional arguments may be passionately held by those who advance them, they have been consistently rejected by the courts and the Internal Revenue Service. The federal income tax is a constitutional exercise of Congress's power to lay and collect taxes.