bootlace on Nostr: from perplexity.ai Are there any historical cases where tax protestors were ...
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Are there any historical cases where tax protestors were successful
The claim that tax protesters have achieved meaningful legal victories against federal income tax requirements is largely unfounded, but a few cases yielded limited procedural successes while ultimately affirming tax obligations:
### Partial Successes in Court
1. **Vivien Kellems (1948)**
- Refused to withhold payroll taxes for employees, arguing the IRS overstepped its authority.
- The IRS seized her bank account, but she later recovered the funds through litigation[1].
- **Outcome**: While she claimed victory, her case did not challenge the constitutionality of tax withholding, which courts upheld in subsequent rulings[1].
2. **John L. Cheek (1980s–1990s)**
- Argued wages weren’t taxable income and that he lacked "willfulness" to evade taxes.
- The Supreme Court overturned his initial conviction (*Cheek v. United States*, 1991), ruling jurors must assess whether a defendant’s belief in tax laws being invalid was a "good-faith misunderstanding"[4].
- **Outcome**: Cheek was retried, convicted again, and imprisoned. The ruling clarified that sincere (but unreasonable) beliefs could negate criminal intent, though constitutional challenges remain inadmissible[4].
3. **Vernice Kuglin (2000s)**
- Faced criminal charges for tax evasion but avoided jail by arguing her constitutional misinterpretation was non-willful.
- **Outcome**: With legal counsel specializing in protester cases, she received probation and civil penalties instead of incarceration[2].
### Key Limitations
- **No Constitutional Challenges Sustained**: Courts consistently reject arguments that the 16th Amendment or income tax laws are invalid. For example, Arthur J. Porth’s Thirteenth Amendment claim failed (*Porth v. Brodrick*), as did Irwin Schiff’s "income = corporate profit" theory[1][4].
- **Temporary Delays, Not Exemptions**: Protesters like Kent Hovind (10-year sentence) or Jack Ray Carr (6-year sentence) delayed consequences but faced eventual prosecution[1].
- **Civil Penalties Remain**: Even when avoiding criminal charges (e.g., Kuglin), protesters still owed back taxes, interest, and fines[2][4].
### Historical Context
- **Tax Strikes**: Movements like the 1931–1933 Chicago tax strike disrupted collections but failed to invalidate tax laws[3].
- **Frivolous Arguments**: Courts classify claims about "voluntary" taxes or non-income wages as legally meritless, with penalties for misuse[1][4].
In summary, while a handful of protesters achieved narrow procedural wins (e.g., jury instruction adjustments or reduced sentences), no court has upheld core tax protester arguments. The IRS and judiciary maintain that federal income tax filing and payment obligations are unequivocally mandatory[1][4].
Citations:
[1] Tax protester history in the United States - Wikipedia https://en.wikipedia.org/wiki/Tax_protester_history_in_the_United_States
[2] Case Studies: Winning Against The IRS In Court (3 Famous Cases) https://silvertaxgroup.com/winning-against-the-irs-case-studies/
[3] The History Of Tax Resistance: How Pocketbook Worries Became ... https://www.forbes.com/sites/taxnotes/2024/01/22/the-history-of-tax-resistance-how-pocketbook-worries-became-ideological/
[4] U.S. Supreme Court Overturns Tax Protester's Convictions - RFPA https://sb.rfpa.org/u-s-supreme-court-overturns-tax-protesters-convictions/
[5] Tracing the Opposition to Taxes in America https://www.splcenter.org/resources/reports/tracing-opposition-taxes-america/
[6] Cheek v. United States - Wikipedia https://en.wikipedia.org/wiki/Cheek_v._United_States
[7] Tax Protest Movement - ADL https://www.adl.org/resources/backgrounder/tax-protest-movement
[8] Tax protester - Wikipedia https://en.wikipedia.org/wiki/Tax_protester
[9] Protesters Win a Case Over I.R.S. - The New York Times https://www.nytimes.com/2005/06/24/business/protesters-win-a-case-over-irs.html
[10] Tax protester statutory arguments - Wikipedia https://en.wikipedia.org/wiki/Tax_protester_statutory_arguments
[11] [PDF] Joseph R. Banister - IRS https://www.irs.gov/pub/irs-utl/banister.pdf
[12] Taxing Times: The Trials and Tribulations of Tax Resistance https://www.library.illinois.edu/hpnl/blog/taxing-times-the-trials-and-tribulations-of-tax-resistance/
[13] List of historical acts of tax resistance - Wikipedia https://en.wikipedia.org/wiki/List_of_historical_acts_of_tax_resistance
[14] Nay Nay We Won't Pay - Evaders, Protesters and Resisters Versus IRS https://www.forbes.com/sites/peterjreilly/2015/03/27/nay-nay-we-wont-pay-evaders-protesters-and-resisters-versus-irs/
[15] The Truth About Frivolous Tax Arguments — Section I (D to E) - IRS https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-tax-arguments-section-i-d-to-e
[16] 7 Key Tax Protests That Shook America - ThinkAdvisor https://www.thinkadvisor.com/2013/03/14/7-key-tax-protests-that-shook-america/
[17] Anti-tax law evasion schemes - Law and arguments (Section III) - IRS https://www.irs.gov/businesses/small-businesses-self-employed/anti-tax-law-evasion-schemes-law-and-arguments-section-iii
[18] History of War Tax Resistance - War Resisters League https://www.warresisters.org/history-war-tax-resistance/
[19] Woman Beats IRS in Court Over Income Tax Protest - Fox News https://www.foxnews.com/story/woman-beats-irs-in-court-over-income-tax-protest
[20] Internal Revenue Service's Efforts Against Illegal Tax Protesters https://www.gao.gov/products/115485
[21] The Truth About Frivolous Tax Arguments — Section III - IRS https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-tax-arguments-section-iii
[22] What is an 'illegal tax protester,' and why can't the IRS use that term ... https://www.washingtonpost.com/news/federal-eye/wp/2014/09/11/what-is-an-illegal-tax-protester-and-why-cant-the-irs-use-that-term-any-more/
[23] Tax Protesters Sail on Seas of Fantasy - Faucher Law https://faucherlaw.com/tax-protesters-sail-on-seas-of-fantasy/
[24] Consequences - National War Tax Resistance Coordinating ... https://nwtrcc.org/resist/consequences/
[25] Tax Protest Movement - ADL https://www.adl.org/resources/backgrounder/tax-protest-movement
[26] The Supreme Court Declined a Protestors' Rights Case. Here's What ... https://www.aclu.org/news/criminal-law-reform/the-supreme-court-declined-a-protestors-rights-case-heres-what-you-need-to-know
[27] Supreme Court Ruling Supports Tax Protester - The New York Times https://www.nytimes.com/1991/01/09/business/supreme-court-ruling-supports-tax-protester.html
[28] [PDF] Criminal Tax Manual 40.00 -- ILLEGAL TAX PROTESTERS https://www.justice.gov/sites/default/files/tax/legacy/2006/02/28/40ctax.pdf
[29] Tax Protester FAQ - Evans-Legal.Com https://evans-legal.com/dan/tpfaq.html
[30] [PDF] Study of Tax Court Cases In Which the IRS Conceded the Taxpayer ... https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/Research-Studies-Study-of-Tax-Court-Cases-in-Which-the-IRS-Conceded-the-Taxpayer-was-Entitled-to-Earned-Income-Tax-Credit-EITC.pdf
Are there any historical cases where tax protestors were successful
The claim that tax protesters have achieved meaningful legal victories against federal income tax requirements is largely unfounded, but a few cases yielded limited procedural successes while ultimately affirming tax obligations:
### Partial Successes in Court
1. **Vivien Kellems (1948)**
- Refused to withhold payroll taxes for employees, arguing the IRS overstepped its authority.
- The IRS seized her bank account, but she later recovered the funds through litigation[1].
- **Outcome**: While she claimed victory, her case did not challenge the constitutionality of tax withholding, which courts upheld in subsequent rulings[1].
2. **John L. Cheek (1980s–1990s)**
- Argued wages weren’t taxable income and that he lacked "willfulness" to evade taxes.
- The Supreme Court overturned his initial conviction (*Cheek v. United States*, 1991), ruling jurors must assess whether a defendant’s belief in tax laws being invalid was a "good-faith misunderstanding"[4].
- **Outcome**: Cheek was retried, convicted again, and imprisoned. The ruling clarified that sincere (but unreasonable) beliefs could negate criminal intent, though constitutional challenges remain inadmissible[4].
3. **Vernice Kuglin (2000s)**
- Faced criminal charges for tax evasion but avoided jail by arguing her constitutional misinterpretation was non-willful.
- **Outcome**: With legal counsel specializing in protester cases, she received probation and civil penalties instead of incarceration[2].
### Key Limitations
- **No Constitutional Challenges Sustained**: Courts consistently reject arguments that the 16th Amendment or income tax laws are invalid. For example, Arthur J. Porth’s Thirteenth Amendment claim failed (*Porth v. Brodrick*), as did Irwin Schiff’s "income = corporate profit" theory[1][4].
- **Temporary Delays, Not Exemptions**: Protesters like Kent Hovind (10-year sentence) or Jack Ray Carr (6-year sentence) delayed consequences but faced eventual prosecution[1].
- **Civil Penalties Remain**: Even when avoiding criminal charges (e.g., Kuglin), protesters still owed back taxes, interest, and fines[2][4].
### Historical Context
- **Tax Strikes**: Movements like the 1931–1933 Chicago tax strike disrupted collections but failed to invalidate tax laws[3].
- **Frivolous Arguments**: Courts classify claims about "voluntary" taxes or non-income wages as legally meritless, with penalties for misuse[1][4].
In summary, while a handful of protesters achieved narrow procedural wins (e.g., jury instruction adjustments or reduced sentences), no court has upheld core tax protester arguments. The IRS and judiciary maintain that federal income tax filing and payment obligations are unequivocally mandatory[1][4].
Citations:
[1] Tax protester history in the United States - Wikipedia https://en.wikipedia.org/wiki/Tax_protester_history_in_the_United_States
[2] Case Studies: Winning Against The IRS In Court (3 Famous Cases) https://silvertaxgroup.com/winning-against-the-irs-case-studies/
[3] The History Of Tax Resistance: How Pocketbook Worries Became ... https://www.forbes.com/sites/taxnotes/2024/01/22/the-history-of-tax-resistance-how-pocketbook-worries-became-ideological/
[4] U.S. Supreme Court Overturns Tax Protester's Convictions - RFPA https://sb.rfpa.org/u-s-supreme-court-overturns-tax-protesters-convictions/
[5] Tracing the Opposition to Taxes in America https://www.splcenter.org/resources/reports/tracing-opposition-taxes-america/
[6] Cheek v. United States - Wikipedia https://en.wikipedia.org/wiki/Cheek_v._United_States
[7] Tax Protest Movement - ADL https://www.adl.org/resources/backgrounder/tax-protest-movement
[8] Tax protester - Wikipedia https://en.wikipedia.org/wiki/Tax_protester
[9] Protesters Win a Case Over I.R.S. - The New York Times https://www.nytimes.com/2005/06/24/business/protesters-win-a-case-over-irs.html
[10] Tax protester statutory arguments - Wikipedia https://en.wikipedia.org/wiki/Tax_protester_statutory_arguments
[11] [PDF] Joseph R. Banister - IRS https://www.irs.gov/pub/irs-utl/banister.pdf
[12] Taxing Times: The Trials and Tribulations of Tax Resistance https://www.library.illinois.edu/hpnl/blog/taxing-times-the-trials-and-tribulations-of-tax-resistance/
[13] List of historical acts of tax resistance - Wikipedia https://en.wikipedia.org/wiki/List_of_historical_acts_of_tax_resistance
[14] Nay Nay We Won't Pay - Evaders, Protesters and Resisters Versus IRS https://www.forbes.com/sites/peterjreilly/2015/03/27/nay-nay-we-wont-pay-evaders-protesters-and-resisters-versus-irs/
[15] The Truth About Frivolous Tax Arguments — Section I (D to E) - IRS https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-tax-arguments-section-i-d-to-e
[16] 7 Key Tax Protests That Shook America - ThinkAdvisor https://www.thinkadvisor.com/2013/03/14/7-key-tax-protests-that-shook-america/
[17] Anti-tax law evasion schemes - Law and arguments (Section III) - IRS https://www.irs.gov/businesses/small-businesses-self-employed/anti-tax-law-evasion-schemes-law-and-arguments-section-iii
[18] History of War Tax Resistance - War Resisters League https://www.warresisters.org/history-war-tax-resistance/
[19] Woman Beats IRS in Court Over Income Tax Protest - Fox News https://www.foxnews.com/story/woman-beats-irs-in-court-over-income-tax-protest
[20] Internal Revenue Service's Efforts Against Illegal Tax Protesters https://www.gao.gov/products/115485
[21] The Truth About Frivolous Tax Arguments — Section III - IRS https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-tax-arguments-section-iii
[22] What is an 'illegal tax protester,' and why can't the IRS use that term ... https://www.washingtonpost.com/news/federal-eye/wp/2014/09/11/what-is-an-illegal-tax-protester-and-why-cant-the-irs-use-that-term-any-more/
[23] Tax Protesters Sail on Seas of Fantasy - Faucher Law https://faucherlaw.com/tax-protesters-sail-on-seas-of-fantasy/
[24] Consequences - National War Tax Resistance Coordinating ... https://nwtrcc.org/resist/consequences/
[25] Tax Protest Movement - ADL https://www.adl.org/resources/backgrounder/tax-protest-movement
[26] The Supreme Court Declined a Protestors' Rights Case. Here's What ... https://www.aclu.org/news/criminal-law-reform/the-supreme-court-declined-a-protestors-rights-case-heres-what-you-need-to-know
[27] Supreme Court Ruling Supports Tax Protester - The New York Times https://www.nytimes.com/1991/01/09/business/supreme-court-ruling-supports-tax-protester.html
[28] [PDF] Criminal Tax Manual 40.00 -- ILLEGAL TAX PROTESTERS https://www.justice.gov/sites/default/files/tax/legacy/2006/02/28/40ctax.pdf
[29] Tax Protester FAQ - Evans-Legal.Com https://evans-legal.com/dan/tpfaq.html
[30] [PDF] Study of Tax Court Cases In Which the IRS Conceded the Taxpayer ... https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/Research-Studies-Study-of-Tax-Court-Cases-in-Which-the-IRS-Conceded-the-Taxpayer-was-Entitled-to-Earned-Income-Tax-Credit-EITC.pdf