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 6, 2026 8:43 AM

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
The price is wrong?
Seth Godin contends today that “most people don’t really care about price.” He uses a couple of arguments that involve aspects of convenience, and so he concludes, “price is a signal, a story, a situational decision that is never absolute. It’s just part of what goes into making a decision, no matter what we’re buying.” He’s right, in the sense that everyone will not choose the service or item with the lower price at all times and in all places....
Today’s “blast from the past”
“It is the highest impertinence and presumption, therefore, in kings and ministers, to pretend to watch over the economy of private people, and to restrain their expense, either by sumptuary laws, or by prohibiting the importation of foreign luxuries. They are themselves always, and without any exception, the greatest spendthrifts in society. Let them look well after their own expense, and they may safely trust private people with theirs.” –Adam Smith It’s nice to know our leaders are no longer...
Texas justice
If you think the justice system lacks a sense of humor, you better reappraise that thinking. Exhibit A: the 2-page opinion in a recent bankruptcy court motion in San Antonio (PDF). Be sure to read the footnote on page 2. “Deciphering motions like the one presented here wastes valuable chamber staff time, and invites this sort of footnote.” Classic. ...
Aid and the mystery of capital
Bono and the One Campaign want us to sign a petition encouraging the government to spend 1 percent of the U.S. budget for aid to developing countries. The One Campaign states that this would “transform the futures and hopes of an entire generation of the poorest countries.” Now I admire the intentions of Bono to fight against poverty and he puts his money where is mouth is. But how do we know that increased aid will make a difference? How...
Government can’t do it alone
The news from across the pond today is that the UK government is announcing that it will miss its target set in 1999 to reduce the number of children in poverty by 1 million. According to the BBC, “Department for Work and Pension figures show the number of children in poverty has fallen by 700,000 since 1999, missing the target by 300,000.” This has resulted in the typical responses when government programs fail: calls to “redouble” efforts and to increase...
Vatican official flogs “secularized charity”
Archbishop Paul Josef Cordes is the president of the Pontifical Council “Cor Unum,” which coordinates the Catholic Church’s charitable institutions. ZENIT reports on a speech the prelate delivered at a Catholic university in Italy. Archbishop Cordes has previously emphasized the importance of Christian organizations maintaining or recovering their Christian identity, but in this address he drew on Pope Benedict XVI’s encyclical Deus Caritas Est to make his strongest statement yet: “The large Church charity organizations have separated themselves from the...
The right to die, the duty to live
I take on the current upswing in public support for euthanasia laws, especially among certain sectors of Christianity in a mentary today, “Give Me Liberty and Give Me Death.” I note especially the stance taken by a Baylor university professor of ethics and the student newspaper in favor of legalizing euthanasia. In a recent On the Square item, Joseph Bottum notes a similar trend, as he writes, “Euthanasia has been making eback in recent months, bubbling up again and again...
Beyond the party: Catholics and government’s moral purpose
In the Acton Commentary this week, Dr. Samuel Gregg examines the “Historic Catholic Statement of Principles” released by House Democrats last week. Following is a brief statement of purpose from the official press release: …Signed by 55 House Democrats, the statement documents how their faith influences them as lawmakers, making clear mitment to the basic principles at the heart of Catholic social teaching and their bearing on policy – whether it is increasing access to education for all or pressing...
The crunchiness of factory farming
The CrunchyCon blog at NRO is currently discussing the issue of factory farming, which is apparently covered and described in some detail in Dreher’s book (my copy currently is on order, having not been privy to the “crunchy con”versation previously). A reader accuses Dreher of being in favor of big-government, because “he thinks we ought to ‘ban or at least seriously reform’ factory farming.” Caleb Stegall responds that he, at least, is not a big-government crunchy con, and that this...
Opposing viewpoints on democracy
A mentary of mine was featured in a recent book, Democracy: Opposing Viewpoints, published earlier this year by Greenhaven Press, an imprint of Thomson Gale. My contribution appears as part of Chapter 2: What Should Be the Relationship Between Religion and Democracy? Following a pair of items by Clark Moeller and Bill O’Reilly arguing that democracy is based on secular and religious foundations respectively, I take the affirmative side of my issue in a section titled, “Politicians Should Voice Their...
Related Classification
Copyright 2023-2026 - www.mreligion.com All Rights Reserved