Opening Arguments cover image

OA12: Tax Protesters, Sovereign Citizens, and Other Wackiness

Opening Arguments

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Is There a Secret Law That Allows You Not to Pay Your Taxes?

There are two kinds of people who believe there's a secret law that allows you not to pay your taxes. One is called tax protesters, the other is part of the sovereign citizens movement. Both tend to have in common an belief that the law works like casting a magic spell. The 16th Amendment says Congress shall have the power to lay and collect taxes on incomes from whatever source derived without a portion meant among the several states.

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