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
Mar 7, 2026 7:40 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
Calvin Coolidge and the Commercial Spirit
Calvin Coolidge quipped shortly before his death, “I feel I no longer fit in with these times.” The words came not long before FDR’s ascendency to the presidency and not long after the upsurge of government activism that started in the Herbert Hoover administration. Coolidge, even for his time, was seen as old fashioned, a throw back to simpler values, ethics, and principles. Coolidge cut the name tags out of his suits when he asked his wife to resale them,...
Samuel Gregg: Europe in Demographic Denial
[Thanks to RealClearWorld, ThePulp.it, NewsBusters and for linking to mentary.] Over at the American Spectator, Acton Research Director Samuel Gregg points to Europe’s “perceptible inability” to acknowledge some of the deeper dynamics driving its financial crisis. And these are primarily a “slow-motion population plicated by the exodus of young European Union citizens and the return of hundreds of thousands of immigrants to their homes in developing nations. That is an ominous development for a region where the dependency rate —...
Acton Moves Up in Global Think Tank Rankings
The Think Tanks and Civil Society Program at the University of Pennsylvania this morning released its “2011 Global Go To Think Tanks Rankings” and associated trends analysis. The full report will be posted here soon. The Acton Institute was ranked No. 12 globally on the “Top Thirty Social Policy Think Tanks” (the same ranking as in the 2010 survey) and No. 39 on the “Top Fifty Think Tanks in the United States” ranking (up eight places). James McGann, the director...
‘Ultimately, all leadership is local’
Franciscan University in Steubenville, Ohio, has launched a new Center for Leadership which university alumnus Rep. Jeff Fortenberry, R-Neb., lauds as a project that “roots young men and women in virtue, forms them as leaders, and grounds them in sound philosophical thought.” David Schmiesing, who directs the center and is also vice president of student life at Steubenville, said, “This is our most explicit and focused effort yet to train leaders for the Church and world.” One of the resources...
What Will It Take To Transform The Mountains Of Culture?
Where is God already at work? Who is making an impact in their sphere of influence? What can you do to make a difference? The “mountains” in my title here describes the ways some have divided culture, erroneously setting apart the areas in which we would need to impact (business, government, media, arts and entertainment, education, the family and religion) in order to realize real, sustainable change in the Christian world. Transformation 2012 is a one-day virtual conference designed to...
The Christian Post Highlights Wisdom & Wonder
In The Christian Post, Napp Nazworth profiles Wisdom & Wonder: Common Grace in Science & Art. The article looks at the power the Abraham Kuyper translation project will have in transforming the way evangelicals engage the broader culture. Acton’s director of programs and international Stephen Grabill spoke with The Christian Post: While some evangelicals have grown appalled by the increased political activism of their brethren and withdrawn from politics, others have e so deeply tied to partisan and national loyalties...
Week of Prayer for Christian Unity
Beginning in 1908 as the “Octave of Christian Unity,” the eight days from January 18 to January 25 are designated as the “Week of Prayer for Christian Unity” and observed by many major Christian traditions and denominations. All around the world, Christians who sometimes do not always get along so well (to put it lightly) put aside their discord to pray for renewed harmony and reconciliation. For example, in Bucharest, Romania, ecumenical prayer services are being held on nearly every...
Mall Rats, Bureaucrats, and Credit Card Decline
The Keynesians will have little to cheer about in this story. Yesterday I saw this report from CNN Money that said U.S. consumer credit card debt fell by 11 percent in 2011. Mississippians led the Union by reducing their card balance by 23 percent. While total household debt fell by only 1 percent last year, it is still a towering plishment pared to the U.S. federal debt increase. This is exactly the point Jordan Ballor and I made in our...
New Kim, Same Old Korea
One month ago today, the people of North Korea learned that their Dear Leader, Kim Jong-il, had died. While the news triggered hysterical shock in Pyongyang, the event brought new hope to those who work hard to penetrate North Korea’s hermetic society. One after another, many of these NGOs and ministries released statements postulating that maybe, just maybe, Kim’s youngest son and anointed heir—Jong-un—would break with family tradition by promoting genuine liberty for his people. Such hopes are certainly understandable....
Kuyper, Coffee & Markets
I had the pleasure of being a guest on today’s installment of Coffee & Markets, the fine podcast hosted by Kevin Holtsberry and Pejman Yousefzadeh. I got to talk about Abraham Kuyper and his essays mon grace, particularly in the areas of science and art. These essays are available in translation in Wisdom & Wonder: Common Grace in Science & Art, the first selection from the broader three-volume Common Grace translation project. Check out the podcast and some related links...
Related Classification
Copyright 2023-2026 - www.mreligion.com All Rights Reserved