Tax protester 861 argument

Part of the Taxation in the United States series
Tax protest in the United States
History
Arguments
Constitutional 16th Amendment Statutory Administrative Conspiracy
People
Arthur Porth Robert Clarkson Vivien Kellems Irwin Schiff William J. Benson Wayne C. Bentson Tom Cryer Richard Michael Simkanin Eddie Ray Kahn
Related topics
America: Freedom to Fascism The Law that Never Was Cheek v. United States Titles of Nobility Amendment Tax noncompliance Tax resistance Tax resistance in the United States Christian Patriot movement Posse Comitatus Sovereign citizen movement Tea Party movement
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The 861 argument is a statutory argument used by tax protesters in the United States, which interprets a portion of the Internal Revenue Code as invalidating certain applications of income tax. The argument has uniformly been held by courts to be incorrect, and persons who have cited the argument as a basis for refusing to pay income taxes have been penalized, and in some cases jailed.