Tax protester constitutional arguments

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
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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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Tax protesters in the United States advance a number of constitutional arguments asserting that the imposition, assessment and collection of the federal income tax violates the United States Constitution. These kinds of arguments, though related to, are distinguished from statutory and administrative arguments, which presuppose the constitutionality of the income tax, as well as from general conspiracy arguments, which are based upon the proposition that the three branches of the federal government are involved together in a deliberate, on-going campaign of deception for the purpose of defrauding individuals or entities of their wealth or profits. Although constitutional challenges to U.S. tax laws are frequently directed towards the validity and effect of the Sixteenth Amendment, assertions that the income tax violates various other provisions of the Constitution have been made as well.