Type or paste a 1090 tax form pdf name into the text box. Further documentation is available here. 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. Sixteenth Amendment, assertions that the income tax violates various other provisions of the Constitution have been made as well.
First Amendment protects is the right to communicate, and does not in any manner provide any right not to say anything. Reverend, Minister, or other religious office-holder.
While the Internal Revenue Code makes an exemption for churches and other religious institutions, it makes only special tax codes and deductions, not exceptions, for religious professionals. The United States Supreme Court held in 1878 Reynolds v. United States, that a religious belief, however strongly held, does not exempt the believer from adhering to general laws. Justice Oliver Wendell Holmes, whose opinion in United States v.
Other protesters argue that the Fifth Amendment right against self-incrimination allows an individual to refuse to file an income tax return calling for information that could lead to a conviction for criminal acts from which the income was derived, or for the crime of not paying the tax itself. In response, the courts generally refer to the case of United States v.