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Top Four Frivolous Reasons for Not Paying Taxes
|Tax Attorney · Villanova University School of Law · Admitted in Delaware, New Jersey, United States Tax Court|August 27, 2019|2 min read
- Filing taxes is voluntary, and I don’t care to volunteer
- These people think because they see the word “voluntary” in the instructions for form 1040 they are allowed to decide to pay or not. But in this case, “voluntary” means you can figure your own taxes, rather than having the government figure it for you. Payment isn’t voluntary, nor is compliance with an IRS summons.
- There’s no gross income when I exchange labor for money, so I owe no income taxes.
- Gross income” means all income from whatever source derived and includes compensation for services.
- The IRS says this is wrong. This argument misinterprets Article 1, Section 10 of the United States Constitution. The courts have rejected this argument on all occasions people use this excuse.
- The Internal Revenue Code imposes a federal income tax upon all United States citizens and residents. The Supreme Court has “recognized that the sixteenth amendment authorizes a direct non-apportioned tax upon United States citizens throughout the nation, not just in federal enclaves.”
About the Author
Gregory McCauley Jr., Esq.
Tax Attorney · Villanova University School of Law · Admitted in Delaware, New Jersey, United States Tax Court
Gregory McCauley Jr. is an experienced tax attorney who has personally represented more than 1,000 clients in matters ranging from civil tax controversy and IRS examinations to criminal tax defense, U.S. Tax Court litigation, and complex business disputes. His practice is built on a foundation his c...
