Every so often I get a phone call from someone who tells me, “Now Russ, I know that paying the income tax is completely voluntary and I don’t really have to file.” Or it might go like this: “Russ, I’m a citizen of California and not of the United States so I don’t have to pay income tax.” I’ve been referring individuals to the IRS page on frivolous arguments and Dan Evans’ Tax Protester FAQ.
I now have yet another resource to refer them to. Jon Siegel, Professor of Law at George Washington University, has his own webpage titled, Income Tax: Voluntary or Mandatory? I thank Professor Siegel for his addition to the cause of educating those who continue to believe the malarkey that tax protesters dish out. Professor Siegel even has a blog where he occasionally covers tax cases.