Render unto Uncle Sam That Which Is Uncle Sam's: The IRS and Tax Protest Evangelism

Authors

Ray Walden, University of Nebraska College of LawFollow

Abstract

This Comment examines the illegal tax protester phenomenon and IRS efforts to deal with it in light of current and suggested tax policy considerations.

I. Introduction

II. Nature of Tax Protest Movement … A. History of Tax Protest … B. IRS Definition … C. Types of “Schemes” … 1. Justifications … a. Pacifism … b. Religion … c. Constitution … 2. Methods … a. Protest Adjustment or Nonpayment … b. Mail Order Ministry/Vow of Poverty … c. Family Trust … d. False Form W-4 … e. Blank or Protest Form 1040 … f. Nonfiling … D. Tax Protest Group Dynamics

III. IRS Response … A. Identification of Protesters for Special Treatment … B. Civil Penalties … C. Criminal Penalties … D. IRS Strategy

IV. Judicial Response

V. Tax and Social Policy … A. Ends … B. Means

VI. Conclusion

Recommended Citation

Ray Walden, Render unto Uncle Sam That Which Is Uncle Sam's: The IRS and Tax Protest Evangelism, 61 Neb. L. Rev. (1982)
Available at: https://digitalcommons.unl.edu/nlr/vol61/iss4/6