As I mention in my post: “There is a law on the books that makes willful failure to pay taxes a criminal offense. However it is almost unheard of for the U.S. government to criminally prosecute someone who files an honest and correct tax return but who will not voluntarily surrender the money.”
American “war tax resisters” have been willfully refusing to pay taxes for decades, often going out of their way to make public declarations of their willful intent (sometimes in letters to the IRS itself). In the last 80 years, of the tens of thousands of American war tax resisters who have done this sort of thing, exactly two have been prosecuted merely for willful failure to pay. One was in 1942, and targeted the leader of an emerging war tax resistance movement (he was prosecuted for failing to purchase a war tax stamp to put on his car, so also this was not really an “income tax” refusal prosecution). The other was in 2005, and targeted an attorney who had two previous tax convictions and whose legal practice tended to get on the nerves of prosecutors by specializing in the vigorous defense of dissidents like Huey Newton, Judi Bari, Dennis Peron, etc.
Given this track record, I think it’s accurate to say that criminal prosecution for willful failure to pay your income taxes is not the sort of thing the typical refuser has to worry about.
But perhaps someone who writes blog posts encouraging other people not to pay their taxes as a form of effective altruism is not your typical refuser...
As I mention in my post: “There is a law on the books that makes willful failure to pay taxes a criminal offense. However it is almost unheard of for the U.S. government to criminally prosecute someone who files an honest and correct tax return but who will not voluntarily surrender the money.”
American “war tax resisters” have been willfully refusing to pay taxes for decades, often going out of their way to make public declarations of their willful intent (sometimes in letters to the IRS itself). In the last 80 years, of the tens of thousands of American war tax resisters who have done this sort of thing, exactly two have been prosecuted merely for willful failure to pay. One was in 1942, and targeted the leader of an emerging war tax resistance movement (he was prosecuted for failing to purchase a war tax stamp to put on his car, so also this was not really an “income tax” refusal prosecution). The other was in 2005, and targeted an attorney who had two previous tax convictions and whose legal practice tended to get on the nerves of prosecutors by specializing in the vigorous defense of dissidents like Huey Newton, Judi Bari, Dennis Peron, etc.
Given this track record, I think it’s accurate to say that criminal prosecution for willful failure to pay your income taxes is not the sort of thing the typical refuser has to worry about.
But perhaps someone who writes blog posts encouraging other people not to pay their taxes as a form of effective altruism is not your typical refuser...