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Tax protester constitutional arguments : ウィキペディア英語版 | Tax protester constitutional arguments
Tax protesters in the United States advance a number of constitutional arguments asserting that the imposition, assessment and collection of the federal income tax violates the United States Constitution. These kinds of arguments, though related to, are distinguished from statutory and administrative arguments, which presuppose the constitutionality of the income tax, as well as from general conspiracy arguments, which are based upon the proposition that the three branches of the federal government are involved together in a deliberate, on-going campaign of deception for the purpose of defrauding individuals or entities of their wealth or profits. Although constitutional challenges to U.S. tax laws are frequently directed towards the validity and effect of the Sixteenth Amendment, assertions that the income tax violates various other provisions of the Constitution have been made as well. ==First Amendment== Some protesters argue that imposition of income taxes violates the First Amendment freedom of speech because it requires the subject of the tax to write information on a tax return; or violates freedom of religion if the subject of the tax claims some religious objection to the payment of taxes, particularly if the subject styles himself or herself as a Reverend, Minister, or other religious office-holder.〔Christopher S. Jackson, ''The Inane Gospel of Tax Protest: Resist Rendering Unto Caesar - Whatever His Demands'', 32 Gonzaga Law Review 291, at 308 (1996-97) (hereinafter "Jackson, ''Gospel of Tax Protest''").〕〔(The Truth About Frivolous Tax Arguments: 1. Contention: Taxpayers can refuse to pay income taxes on religious or moral grounds by invoking the First Amendment ), ''Internal Revenue Service'', retrieved March 16, 2010.〕 While the Internal Revenue Code makes an exemption for churches and other religious ''institutions'', it makes only special tax codes and deductions, not exceptions, for religious professionals. The United States Supreme Court held in 1878 ''Reynolds v. United States'',〔98 U.S. 145 (1878).〕 that a religious belief, however strongly held, does not exempt the believer from adhering to general laws.
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