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Under section 3707(a)(2), the IRS is required to remove illegal tax-protester designations from its individual master file and disregard any illegal tax-protester designation in a place other than the individual master file in the case of any illegal tax-protesters designation made on or before July 22, 1998, the date of the enactment of ...
Some tax protesters argue that there is no law imposing a Federal income tax or requiring the filing of a return, or that the government is obligated to show the tax protesters the law or tell the protesters why they are subject to tax, or that the government has refused to disclose the law.
Tax protester Sixteenth Amendment arguments are assertions that the imposition of the U.S. federal income tax is illegal because the Sixteenth Amendment to the United States Constitution, which reads "The Congress shall have 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 ...
It has been argued that the imposition of the U.S. federal income tax is illegal because the Sixteenth Amendment, which grants 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," was not properly ratified, [24] or ...
Another argument made by some tax protesters is that because the United States Congress did not pass an official proclamation recognizing Ohio's 1803 admission to statehood until 1953 (see Ohio Constitution), Ohio was not a state until 1953 and therefore the Sixteenth Amendment was not properly ratified (see Ivey v.
Linda Upham-Bornstein's "Mr. Taxpayer versus Mr. Tax Spender" delivers an evenhanded view of American tax resistance movements.
Among the arguments raised by Irwin Schiff in various court cases are the argument that no tax assessment can be made unless a tax return has been voluntarily filed; the argument that the Internal Revenue Service, in enforcing the income tax, seeks to impose a tax not authorized by the taxing clauses of the United States Constitution; and the ...
Tax protesters in the United States advance a number of conspiracy arguments asserting that Congress, the courts and various agencies within the federal government—primarily the Internal Revenue Service (IRS)—are involved in a deception deliberately designed to procure from individuals or entities their wealth or profits in contravention of law.