Protesting Taxes

Tax Protesters are essentially the same thing as non-filers, except for the fact that non-filers are seen as intending to or mistakenly defrauding the government, while tax protesters are seen as refusing to abide by the tax laws because they believe them to be unconstitutional.  Often times, tax protesters actually believe the validity of their arguments and have true conviction in the idea that the Sixteenth Amendment is unconstitutional and as such, Americans should not have to pay taxes to the Federal Government.  Courts have unanimously shut down this argument and theory, and while the courts could not possibly be clearer on the issue, there are still people who chose to ignore the laws and refuse to pay taxes.  

Tax Protest vs. Tax Fraud

The fundamental difference is in the mental state of mind.  The intent to defraud the government is seen as fraudulent and deceptive, and is punishable on a criminal level.  Tax protesters are not seen as intending to defraud; rather, they are seen as individuals who erroneously interpret the tax laws as violations of their constitutional rights and who willfully or intentionally disregard the tax rules and regulations.  The tax protesters are mistaken in their interpretation of their Constitutional rights, but not necessarily fraudulent simply based on the views they hold nor can they be punished based solely on the views they hold.  They can, however, be punished for the failure to pay taxes and be subject to civil liabilities including fines, penalties, levies and liens, as well as for criminal charges and imprisonment based on their carelessness and recklessness in disregarding the applicable tax rules, laws and regulations.

“Professional” Tax Protestors

One of the most troubling aspects of tax protest is the fact that some so-called “tax professionals” mislead individuals into believing that it is actually okay to not pay Federal and State taxes.  These professionals market themselves as CPA’s, tax lawyers and tax accountants, among others, and claim to specialize in tax protest issues.  The tragedy is that innocent people are practically tricked into believing that it is a choice as to whether or not to pay taxes, and such a premise is simply false.  The result is that these tax protesters get fined, penalized and otherwise burdened unnecessarily because they failed to file their taxes, or fraudulently completed their tax returns based on the “professional” guidance they received.  As a general rule, individuals are urged to steer clear of tax professionals who advocate any kind of tax protest theories. 

Getting Legal Help

While most tax professionals are legitimate and forthright, there are always a few rotten apples in the bunch.  If you have been given advice that states or implies that tax protest is an actual legitimate defense to failure to pay income tax, you should seek alternate guidance immediately.  No legitimate attorney, CPA, accountant or other tax professional would provide that kind of information to a client.  If you are concerned that your tax professional may be leading you down the road toward tax protest, you should contact a reputable tax attorney to discuss the issues and get a second opinion.  Making a mistake involving tax protest could end up costing thousands of dollars and even the possibility of jail time.  As such, getting competent legal help is critical to avoiding a tax debt nightmare.