Second Frivolous Tax Argument: Payment of Tax is Voluntary

Where the first frivolous tax argument contends that the law does not impel citizens to file a tax return, this one argues that payment is somehow voluntary. Those who subscribe to this view argue that the Internal Revenue Code does not clearly demand or impose the payment of taxes. The IRS, however, has clearly addressed this position and warned taxpayers of the consequences of this view.

U.S. Code Title 26, Subtitle A, Chapter 1, Subchapter A, Part I, § 1 clearly spells out tax impositions for taxable individuals and which ones these are. In addition U.S. Code Title 26, Subtitle F, Chapter 62, Subchapter A, §6151 clearly states "...when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return)."

This position has repeatedly been addressed by the courts which continually uphold the view that individual citizens have a responsibility to pay their taxes, Federal and State. As in the case of United States v. Drefke. In this case addressing the state issue the Eighth Circuit Court of Appeals stated "For seventy-five years, the Supreme Court has recognized that the sixteenth amendment authorizes a direct nonapportioned tax upon United States citizens throughout the nation, not just in federal enclaves." citing the United States v. Collins case (920 F.2d 619, 629).

Several other relevant cases can be found such as United States v. Bressler, United States v. Gerards, Schiff v. United States, Wilcox v. Commissioner.

As stated in the initial article, the pursuit of these frivolous tax arguments end up costing the individuals who subscribe to them millions of dollars in legal fees, penalties and interest and even jail time.