Tax protester

In United States tax law enforcement, a tax protester (or tax protestor) is a person who resists or refuses payment of a tax for which he or she is liable based on a belief that the tax laws are inapplicable or unconstitutional. Although the term would logically seem to encompass persons who refuse to pay taxes because of a disagreement with how tax dollars are being spent, it has been used by the Internal Revenue Service and by courts to describe those who believe that tax laws do not apply to them, or to their income.

Related Topics:
United States - Tax - Internal Revenue Service - Courts - Income

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The term "tax resister" is commonly used to refer to people who do not tend to dispute the legality of the income tax or its legal applicability to them, but who intend to defy tax collection for conscientious reasons (for instance, pacifists who do not want to pay for war). Of course a person could be both a tax protester and a tax resister if they believe that tax laws do not apply to them and also believe that taxes should not be paid based on the use to which they are put.

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