Home
/
RELIGION & LIBERTY ONLINE
/
Just Render Unto Caesar Already: The IRS and Frivolous Tax Arguments
Just Render Unto Caesar Already: The IRS and Frivolous Tax Arguments
Apr 26, 2026 2:44 PM

In an attempt to trap Jesus, some Pharisees and Herodians asked him, “Is it lawful to pay taxes to Caesar, or not? Should we pay them, or should we not?” In response, Jesus said,

“Why put me to the test? Bring me a denarius and let me look at it.” And they brought one. And he said to them, “Whose likeness and inscription is this?” They said to him, “Caesar’s.” Jesus said to them, “Render to Caesar the things that are Caesar’s, and to God the things that are God’s.”

The Pharisees and Herodians “marveled” at Jesus answer, but had they asked an agent of the Roman IRS they likely would have been given a similar answer.

Governments have always had to contend with citizens who make what are considered “frivolous tax arguments” to plying with tax laws. Such arguments rarely work (it’s usually not effective to try to present a creative interpretation of tax law to the people who interpret tax laws) but people keep trying.

The IRS has an entire list of responses to the mon frivolous tax arguments. Here are four of my favorites:

1. Contention: The filing of a tax return is voluntary.

Some taxpayers assert that they are not required to file federal tax returns because the filing of a tax return is voluntary. Proponents of this contention point to the fact that the IRS tells taxpayers in the Form 1040 instruction book that the tax system is voluntary. Additionally, these taxpayers frequently quote Flora v. United States, 362 U.S. 145, 176 (1960), for the proposition that “[o]ur system of taxation is based upon voluntary assessment and payment, not upon distraint.”

The Law: The word “voluntary,” as used in Flora and in IRS publications, refers to our system of allowing taxpayers initially to determine the correct amount of tax plete the appropriate returns, rather than have the government determine tax for them from the outset. The requirement to file an e tax return is not voluntary and is clearly set forth in sections 6011(a), 6012(a), et seq., and 6072(a)

2. Contention: Federal Reserve Notes are not e.

Proponents of this contention assert that Federal Reserve Notes currently used in the United States are not valid currency and cannot be taxed because Federal Reserve Notes are not gold or silver and may not be exchanged for gold or silver. This argument misinterprets Article I, Section 10 of the United States Constitution. The courts have rejected this argument on numerous occasions.

The Law: Congress is empowered “[t]o coin Money, regulate the value thereof, and of foreign coin, and fix the Standard of weights and measures.” U.S. Const. Art. I, § 8, cl. 5. Article I, Section 10 of the Constitution prohibits the states from declaring as legal tender anything other than gold or silver, but does not limit Congress’ power to declare the form of legal tender. See 31 U.S.C. § 5103; 12 U.S.C. § 411. In an opinion affirming a conviction for willfully failing to file a return and rejecting the argument that Federal Reserve Notes are not subject to taxation, the court stated that “Congress has declared federal reserve notes legal tender . . . and federal reserve notes are taxable d

3. Contention: Taxpayers can refuse to pay e taxes on religious or moral grounds by invoking the First Amendment.

Some individuals or groups claim that taxpayers may refuse to pay federal e taxes based on their religious or moral beliefs, or an objection to the use of taxes to fund certain government programs. These persons mistakenly invoke the First Amendment in support of this frivolous position.

The Law: The First Amendment to the United States Constitution provides that “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.” The First Amendment, however, does not provide a right to refuse to pay e taxes on religious or moral grounds or because taxes are used to fund government programs opposed by the taxpayer. The First Amendment does not mercial speech or speech that aids or incites taxpayers to unlawfully refuse to pay federal e taxes, including speech that promotes abusive tax avoidance schemes.

4. Contention: The “United States” consists only of the District of Columbia, federal territories, and federal enclaves.

Some individuals and groups argue that the United States consists only of the District of Columbia, federal territories (e.g., Puerto Rico, Guam, etc.), and federal enclaves (e.g., American Indian reservations, military bases, etc.) and does not include the “sovereign” states. According to this argument, if a taxpayer does not live within the “United States,” as so defined, he is not subject to the federal tax laws.

The Law: The Internal Revenue Code imposes a federal e tax upon all United States citizens and residents, not just those who reside in the District of Columbia, federal territories, and federal enclaves. The Supreme Court has “recognized that the sixteenth amendment authorizes a direct nonapportioned tax upon United States citizens throughout the nation, not just in federal enclaves.” United States v. Collins, 920 F.2d 619, 629 (10th Cir. 1990) (citing Brushaber v. Union Pac. R.R., 240 U.S. 1, 12-19 (1916)). This frivolous contention has been uniformly rejected by the courts, and the IRS warned taxpayers of the consequences of making this frivolous argument. Rev. Rul. 2006-18, 2006-1 C.B. 743.

“Like moths to a flame, some people find themselves irresistibly drawn to the tax protester movement’s illusory claim that there is no legal requirement to pay federal e tax. And, like moths, these people sometimes get burned,” said a federal court in the case of United States v. Sloan. Burned, indeed: If you file a frivolous tax return you can be fined up to $100,000 and imprisoned up to five years.

So if you’re ever tempted e up with a creative reason for avoiding paying federal taxes, you’re better off just following Jesus advice and “render unto Caesar” before Caesar renders unto you.

Comments
Welcome to mreligion comments! Please keep conversations courteous and on-topic. To fosterproductive and respectful conversations, you may see comments from our Community Managers.
Sign up to post
Sort by
Show More Comments
RELIGION & LIBERTY ONLINE
How to win enemies in Brussels
Every now and then e across something in the news that makes you want to laugh and weep at the same time. Today’s International Herald Tribune contains one such article. Titled “Poles on ramparts of EU culture war”, it relates how the newly-elected Polish members of the European Parliament are causing so much rancor in Brussels. Their crime: being Christian, pro-economic growth, and friendly to the United States. It turns out that some of the new members of the European...
“If it moves, tax it. If it keeps moving, regulate it. If it stops moving, subsidise it.”
Alan Anderson of the Sydney Morning Herald notes that Ronald Reagan’s joke about the Government’s view of the economy has e United Nations policy toward the internet. The Belmont Club blog notes that placing control of the Web into the hands of UN regulators will have far reaching negative consequences: One of the reasons the Internet has been so successful is that it has so far escaped the restraints of Filipino judges, Tunisian government officials and United Nations bureaucrats. Addresses...
Acton Portuguese articles now available
For those of you who are fluent in Portuguese, from a Portuguese speaking country, or who are just interested in Português, please check out our newly updated Portuguese language section. We have many translated articles, papers, editorials, interviews, and a whole catalog of biographies from “In The Liberal Tradition.” ...
Maimonides: Healing is a basic religious duty
A good story on Moses Maimonides in this weekend’s Washington Post, “The Doctor Is Still In: Medieval Rabbi-Healer Maimonides Linked Body, Soul.” A key contention is that Jewish doctors like Maimonides “associated healing with basic religious duty.” The main source for the article is author Sherwin Nuland, whose most recent book is on Maimonides. While Nuland caricatures Christians in opposition to Jewish religious interest in healing, the perspective is a valuable one. The article does note that beyond Nuland’s interest...
There has to be a better way
The system that administers special education in the United States is one that “parents find unresponsive, and schools find expensive,” writes Jennifer Morse, Acton Senior Fellow in Economics. She takes a look at the implications of a recent Supreme Court ruling es up with a solution that involves the dreaded V-word: Vouchers. Read the mentary here. ...
Chafuen on Latin America’s problem
What, exactly, was the point of the recent Summit of the Americas in Argentina? President Bush’s participation there seemed to plish little more than to excite street mobs and vandals. And then there was Venezuelan President Hugo Chavez, doing his best Fidel impersonation as he led opposition to a U.S.-backed free trade agreement. Alejandro Chafuen, president of the Atlas Economic Research Foundation, uses the occasion of the summit to succinctly catalog the ills that plague Latin America. “With few exceptions,”...
The true cost of everyday low prices
A consensus has developed among activists on the left that Wal-Mart is bad for America, and particularly bad for the poor, not only in America (where wages are supposedly driven down) but also abroad (where suppliers allegedly abuse and exploit their workers). Check out this litany of social harms alleged to be caused by Wal-Mart. The organization piled that list – Wal-Mart Watch – even has a “faith resource guide” that pastors can use to whip up anti-Wal-Mart sentiment within...
Impact hunger. Impact poverty.
Join us in ing poverty. Acton is starting a new ad campaign which aims to raise awareness of effective ways to e poverty and world hunger. We encourage everyone to view our ads and to consider them seriously as they join the rest of the developed world in extending a hand to those in need. If you’re interested in promoting real solutions to poverty, join our partnership of religious leaders. Visit our website to access valuable educational materials and connect...
Free trade is simple
Hans Mahncke, an International Law and Trade scholar at Hong Kong’s Lion Rock Institute, takes to task recalcitrant NGOs in a recent TCS article (Tech Central Station no longer active). The essential sticking point is the inability to reform the WTO: The WTO is plagued by two major faults. On the one hand, its rules have grown plex, feature too many loopholes and allow for too much discretion on the part of those who actually understand them. On the other...
Politics 101
The first lesson of Politics 101: When in trouble, look to your base. That’s what House Speaker Dennis J. Hastert is apparently doing, in his recent push to make sure the lighted tree put up in December on the U.S. Capitol be returned to its name of the last decade, the “Capitol Christmas Tree.” Its name had been the stunningly interesting and descriptive “Holiday Tree.” You can expect any court cases involved over so-called “Christmas” trees to find the primarily...
Related Classification
Copyright 2023-2026 - www.mreligion.com All Rights Reserved