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 17, 2026 4:48 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
Obamacare ‘tramples parental rights’
It is alarmingly clear that so-called “Obamacare” has troubling implications for parents and children, not just employers with religious convictions regarding artificial birth control and abortion. According to an article in the National Catholic Register, Matt Bowman, senior counsel for Alliance Defending Freedom, Obamacare “tramples parental rights” because it requires them to “pay for and sponsor coverage of abortifacients, sterilization, contraception and education in favor of the same for their own children.” To date, 26 states and the District of...
Review: Fr. C.J. McCloskey on ‘Defending the Free Market’
A review of Rev. Robert Sirico’s Defending the Free Market is featured in the National Catholic Register, written by Fr. C. J. McCloskey. The National Catholic Register is reviewing a number of books, in an effort to help readers discern issues pertinent to the ing election. In Fr. McCloskey’s review of Defending the Free Market, he notes: Father Robert Sirico could not have written a timelier book than his latest, Defending the Free Market: The Moral Case for a Free...
EU’s Highest Court Rules in Favor of Religious Refugees
The European Court of Justice has ruled that those who are unable to practice their religion openly are entitled to claim asylum on the continent: In what could prove a landmark ruling for oppressed Christians, the European Court of Justice has ruled that people who are persecuted in their native countries due to their religion have the right to apply for asylum in Europe. Confirming the ruling of a German court, the European Court of Justice – the highest court...
More on Constitutions and Culture
As noted already at the PowerBlog today, Sam Gregg has a fine piece on plex relationship between law and morality, or constitutions and culture, over at Public Discourse. As a follow-up (read the piece first), I’d like to point to an interesting aspect of James Buchanan’s advocacy of a balanced-budget amendment. As Gregg notes, Buchanan is an example of someone who thought that “America’s constitution required amending to bestow genuine independence upon a monetary authority,” or advocated for the “constitutionalization”...
Samuel Gregg: Constitutions, Culture, and the Economy
Writing in Public Discourse, Acton Research Director Samuel Gregg notes that while Constitutional law has often been used to shape economies, there are limits to the law’s ability to influence economic culture: The Supreme Court’s decision to uphold Obamacare sharply reminds us of constitutional law’s significance for economic life. NFIB v. Sebelius, however, is not the first or even the most controversial effort to use constitutional law to shape economies. Both America and European countries have a decades-long history of...
‘People are the number one resource, not money’
Very often in charity and foreign aid work, we forget that the people to whom charity and aid are given are quite capable, smart and resourceful but are simply caught in difficult situations. I recently had a chance to speak with Mary Dailey Brown, the founder of SowHope. She shared with me her organization’s method of meeting with the leaders of villages and areas that SowHope is interested in helping, listening to what they have done and wish to do,...
Where Does Your Mutual Fund Go to Church?
Are you a risk-adverse investor? Then you may want to avoid choosing a mutual fund that’s headquartered in an area with lots of Catholics. New research from the University of Georgia and Southern Methodist University and published in Management Science shows that the dominant local religion—whether Protestant or Catholic—significantly affects mutual fund behaviors. Specifically, the findings show that mutual funds headquartered in heavily Catholic areas tend to take more risks and funds in heavily Protestant areas take less risks, said...
Samuel Gregg on the Vatican’s Role in Global Diplomacy
World Politics Review recently interviewed Acton Research Director Samuel Gregg about the Vatican’s foreign policymaking: WPR: What are the main policy initiatives that the Vatican is currently promoting on the international stage, and how receptive are other nations to its interests? Gregg: At present, one major initiative concerns the promotion of religious liberty. The Holy See believes this right is poorly recognized in many nations — especially in the Middle East and China — and that Christians are suffering as...
Healing Bodies and Mending Hearts
Today’s post is by Jenica Lee, part of the On Call in Culture team. She shares about where God has her working and why she is privileged to share His love with others on the job. For the past few months, I have been working as a Chiropractic and Physical Therapist Aid. For various reasons, I absolutely love my job. One of those reasons is that I get to work with people; more specifically, people like me. About 6 months...
Is Folk Atheism Becoming the Dominant Religion in Europe?
A recent survey contains one of the most disheartening statistics I’ve ever read: In eastern Germany the survey was unable to find a single person under the age of 28 who claimed they were “certain God exists.” The survey was taken in 2008, which means that not a single person born after the fall of the Berlin Wall could be found who expressed no doubt about the reality of their Creator. In contrast, 17.8 of young people in western Germany...
Related Classification
Copyright 2023-2026 - www.mreligion.com All Rights Reserved