Tax Protestors and Fifth Amendment Challenges: The Past and Present Response of the Eighth Circuit Court of Appeals
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Authors
Keith, Debra L.
Issue Date
1984
Volume
17
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
INTRODUCTION|The tax protestor of today cannot be characterized by reference to any discernable set of attributes. One perhaps envisions the tax protestor as an uneducated member of society, or perhaps one envisions the protestor as a young American who is expressing his displeasure with the political system. However, the fact is, today's tax protestors are persons in almost every occupation, profession, and segment of the economy. Dentists, police officers, pilots, public accountants, lawyers, and businessmen are all representative of the typical tax protestor of today. It is difficult, if not impossible, to classify the protestor in a categorical manner. But one thing is certain, his numbers are growing. An Internal Revenue Service News Release generated by the Omaha District office cites statistics which indicate the growth of the protest movement. According to the Internal Revenue Service, the total number of taxpayers filing illegal protest returns increased from 7,661 in 1978 to 53,628 in 1982. This represents an astounding 700% increase in four years. There were great increases in protestors who propounded constitutional theories against taxation, formed their own "tax exempt" churches, filed...
Description
Citation
17 Creighton L. Rev. 1097 (1983-1984)
Publisher
Creighton University School of Law