The Futility of Tax Protester Arguments

57 Pages Posted: 11 Jul 2014 Last revised: 23 Nov 2014

See all articles by Allen Madison

Allen Madison

University of South Dakota Law School

Date Written: 2014


Tax protesters offer uncommonly silly arguments in support of their positions -- so silly, in fact, that courts commonly refuse to address them, lest those arguments be given any credence. Yet the wave of tax protester arguments has not ebbed, and tax protesters continue to challenge, for example, the legal obligation to pay taxes, the constitutionality of the income tax, and the authority of the IRS to enforce the tax laws.

Maybe some education will help solve this problem. This Article provides a framework for analyzing tax protester arguments through a civics discussion and explains why tax protester arguments fail under our system of government.

Keywords: tax protester, government, tax protestor

JEL Classification: H1, H10, H11, H19, H2, H20, H24, H26, H29, K1, K10, K19, K30, K34, K42

Suggested Citation

Madison, Allen, The Futility of Tax Protester Arguments (2014). Thomas Jefferson Law Review, Vol. 36, No. 2, Spring 2014, Available at SSRN:

Allen Madison (Contact Author)

University of South Dakota Law School ( email )

414 E. Clark Street
Vermillion, SD 57069
United States


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