First Frivolous Tax Argument: The Voluntary Nature of the Federal Income Tax System.

There are two major arguments that apply to the "voluntary" nature of the tax system. Number one is the contention that Filing is voluntary, whereas the second one contends that Paying is voluntary, usually these two arguments go hand in hand. We'll first look at the former.

Proponents of the voluntary nature of the filing system point to IRS' own literature which point to the voluntary nature of the system. At some point even the 1040 instruction book made this mention. Additionally, the Supreme Court's opinion in Flora v. United States decided on March 21, 1960 (see page 362 of the decision) which says "Our system of taxation is based upon voluntary assessment and payment, not upon destraint".

Ever since this decision by the Supreme Court those who oppose the tax system have made reference to this statement in order to push forward their contention, however, the voluntary nature of the filing system is to allow the taxpayer to initially determine the amount of tax liability and complete the appropriate form rather then to have the IRS determine their taxes for them. However, US Code Section 6011 clearly states "...When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations."

Failure to comply with the filing requirement can have severe consequences including civil and criminal penalties, including fines and even imprisonment. Should you find yourself under these circumstances it is imperative that you put yourself in the hands of a competent tax consultant or attorney (in the case of criminal charges) in order to resolve the situation as soon as possible.

Top 10 Frivolous Tax Arguments

Today I'll start a series of articles geared toward answering some of the most common misconceptions regarding the authority, history and legality of the tax system. As a Tax Consultant my job is not to change the system, oppose it or transform it. My job is to advice taxpayers on the options available and look for the best solution for their individual needs. Now, there are some unreasonable contentions from some who oppose the tax system, however, there are also some reasonable arguments as well. I respect the opinions of those who oppose the tax system as long as their contention does not improperly advice individuals to illegally stop complying with their tax obligations. This type of advice is very costly to the individual leading as we'll see to tremendous tax burdens, legal difficulties and even prison. Again, there are legitimate ways to contend about the legitimacy of the tax system and our legal system has a due process that needs to be followed in order to put in effect new laws that take some pressure off of the shoulders of taxpayers, not to mention possibility to elect political representatives that agree with one's political views.