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Tax Protestors

Are you still paying income tax? Didn't you hear that income doesn't include wages, or that the 16th Amendment was never ratified, or that none of the states are actually in the U.S., or that income isn't defined in the Internal Revenue Code? Or didn't you know that if you simply placed all of your assets into a Pure Trust that nobody could ever touch them or collect taxes on them, including the government? Well, if you didn't hear any of this, don't worry because it ain't true. What is true is that some scam artists have made good money selling these bogus theories before themselves ending up in jail.
This Section Starts Here.

Anti-IRS Theories a/k/a Tax Protestor Junk

Recent Tax Protestor Cases

Tax Protestor Theories De-Bunked

Frivolous Filer Arguments

IRS: The Truth About Frivolous Tax Arguments (pdf)

IRS Codebusters Scam

Live presentation from the IRS regarding Tax Scams

Tax Protestor News and Articles

Fifth Circuit Affirms Simkanin Conviction Giving We-The-People Another Defeat.


Paperwork Reduction Act Decision
Judge Egan's decision to dismiss Springer's complaint in Lindsey K. Springer v. U.S., the IRS and Commissioner of the IRS

Permanent Injunction Against Donald R. Bushnell

Dr. Tom Clayton -- 861 Goes Down In Flames Again
Houston Area Radiologist Indicted on Tax Charges

United States v. Rex Black
Pure Trust court opinion

Professional Tax Resister Sentenced to More Than 12 Years in Prison for Tax Fraud
Longtime tax protestor Irwin Schiff was sentenced in federal district court in Las Vegas to total of 163 months in prison—151 months for tax fraud and an additional 12 months for contempt of court


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IRS Codebusters Scam - A new variant of the Global Prosperity scam offers you (worthless) research and (equally worthless) forms to let you live a tax-free existence. Supported by a person who claims to be a judge but who has no formal legal education and who mostly heard traffic ticket and small claims matters.


Tax Protestors, Pure Trusts, and Other Stupid De-Tax Schemes & Scams
Have a stupid theory why you shouldn't have to pay taxes? 861? Non-Filer? Sovereign Citizen? Believe that the federal courts are actually admiralty courts or that the only real citizens of the USA live in Puerto Rico, Guam, and the District of Columbia, then this forum is for you.

Tax Practice & Policy and Tax Shelters  Practical and Practice issues for Professionals who practice in the area of taxation. Moral, social and economic issues relating to taxes, including international issues, the U.S. Internal Revenue Code, state tax issues, etc. Not for "tax protestor" issues.

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