How you can resist funding the government → a survey of tactics of historical tax resistance campaigns → destroy the apparatus of taxation → modern roadside apparatus in particular

Tax resistance is a staple of nonviolent resistance, but not all tax resistance is nonviolent. There are also plenty of examples in which people have taken up arms against the taxing authority, have violently destroyed the apparatus of tax collecting, or have used threats of violence to intimidate or inhibit tax collectors.

For instance, lately in Chicago people upset at extortionate parking rates have been destroying parking meters.

“Mike The Parking Ticket Geek” … contacted us via Twitter and showed us his website, theexpiredmeter.com, which he used to give people advice on how to beat parking tickets. The site has become a lightning rod for peoples’ complaints about the new rates and operators.

Mike says the people who are writing to him have a sense of “anger, frustration, rage in some cases.”

To the point where some, it appears, are vandalizing the meters. Pictures on Mike’s website show meters deliberately smashed, taken apart, spray-painted, or deliberately jammed.

“People suggest taking a quarter, putting some super glue on it, and putting it in the coin slot,” Mike said.

Other tactics mentioned on the site are over-feeding the meters with pennies so as to make them too full to accept any other coins, spray-painting over their windows so their status cannot be seen by parking enforcers, filling the meters with expanding foam, or removing them entirely.

Speed cameras and other automated ticket-giving devices are also frequent targets. Here’s some video of folks in Phoenix, Arizona who dressed up in Santa suits and temporarily disabled red-light cameras there:

(Red-light cameras are ostensibly used to automatically ticket drivers who hazardously fail to heed traffic lights, and are promoted as a public safety measure — but governments end up seeing them as revenue-producing devices more than as traffic safety devices, and have been caught manipulating the timing of yellow lights in a way that increases the number of tickets while also increasing the danger of the intersection!)

Peter Hendrickson, one of the latest in a long line of constitutionalist tax protester amateur lawyers, got his original tax protester prison term after conspiring to mail a firebomb to the IRS.

And then there are the “suspicious powder” episodes that temporarily shut down IRS facilities from time-to-time. Though these suspicious powders are always found to be harmless, they’re clearly intended to resemble the anthrax-powder mailings that killed several people — and so are no less violent in practice than a bank robbery using an unloaded gun.

Here’s another example, reported on :

MEXICAN RIOTS OVER TAXES

Crowds in Oaxaca State, Mexico, in revolt over new taxes, stoned to death Diodoro Maldonado, the mayor of Tlacolula.

They attacked him near the gate of his home.

Eight others have been killed and at least 50 injured in riots.

Taxpayers of the city of Oaxaca, the State capital, are holding a general strike.

They are demanding the resignation of the State Governor, Manuel Heredia, because of his tax programme.

The Governor armed nearly 3,000 farmers with modern, carbines and marched them into Oaxaca’s main square to “protect State property” after the first outbreak of rioting.

The Governor blames Communists for the disorders.

Although the Governor has repealed his tax decree, which would have meant a sharply increased burden on the State’s poor as well as the rich, an Oaxaca “citizens’ committee” says that passive resistance will be continued until he resigns.

Yesterday General Augustin Mustieles said that army tanks and troops of Mexico’s only motorised brigade, rushed to Oaxaca after police had fired into a crowd of anti-tax demonstrators should have no trouble in preserving order.

“But if more trouble develops,” he said, “we will not hesitate to arm more peasants — 20,000 if necessary.”


Some bits-and-pieces from here-and-there:

  • Not all tax resistance has to do with grand global issues or conscientious objection; some is just the protest of people who feel they’re getting shafted by a government that takes too much and provides too little. Case in point: Scott Frisby of Southend. He says the government has failed to provide even the minimum of services, and so he’s dropping his subscription (or at least 25% of it). Scroll down to the bottom to read the hilarious response from Southend Council’s customer service department.
  • The Indianapolis Baptist Temple started refusing to pay federal taxes in , when pastor Gregory Dixon “decided the church would break all ties with the government and no longer act as its agent in withholding taxes from its employees,” citing Constitutional freedom of religion as his mandate for taking his church out from under Uncle Sam’s thumb. For several years, nothing came of this defiance, but in the early 1990s, the IRS started seeking back taxes, eventually filing liens against the church and against Dixon. The church fought back in court, but lost a series of appeals, finally getting turned down by the U.S. Supreme Court in . Here’s the story, with links to the court opinions.
  • War Resisters’ International has released their Handbook for Nonviolent Campaigns for free, on-line.
  • A populist form of tax resistance is aimed at speed and red-light cameras that scan license plates of offending vehicles, snap photos of the drivers, and automatically issue traffic tickets. These cameras are more a revenue-raising program than a safety-encouraging one, and they’re causing lots of resentment.

    A driver has racked up dozens of speeding tickets in photo-radar zones on Phoenix-area freeways while sporting monkey and giraffe masks, and is fighting every one by claiming the costumes make it impossible for authorities to prove he was behind the wheel.

    It took Arizona state police months to realize the same driver was involved and was refusing to pay the fines. By the time they did, more than 50 of the tickets had become invalid because the deadline for prosecution had passed.

    Arizona began deploying the stationary and mobile cameras on state highways a year ago, and through had issued more than 497,000 tickets. Of those, about 132,000 recipients had paid the fine of $165 plus a 10 percent penalty, netting the state more than $23 million. Arizona is the first to deploy such technology on highways statewide.

    Many of the remaining tickets are either new, being appealed or have just been ignored. The state didn’t have figures immediately available on the breakdown.

    The backlash against the cameras has been fairly constant, however. Arizonans have used sticky notes, Silly String and even a pickax to sabotage the cameras.

    Many believe the shooting death of speed-enforcement van operator Doug Georgianni on on a Phoenix freeway was a result of anger over the cameras, although authorities haven’t made that direct allegation.

    “It’s a peaceful act of resistance — that’s what this country was founded on,” VonTesmar said. “I’m not thumbing my nose at DPS, but photo radar is not a DPS officer protecting public safety. It’s nothing but a speed tax.”

  • Tax resister NTodd Pritsky shares some meditations on civil disobedience, complicity, and knowing how much of yourself to devote to a better world when it seems like even 100% isn’t enough.
  • Forbes reports that a Treasury Inspector General for Tax Administration investigation turned up evidence that IRS employees are issuing huge fraudulent “refunds” for fun and profit, but the IRS doesn’t have procedures in place to keep track of how manual refunds are generated, so nobody knows for sure.

What ever happened to the tollbooth-destroying family of Rebecca and Her Daughters? Seems they’ve recently been spotted in Arizona. Excerpts:

Arizona speed cameras incite a mini revolt

A masked man, a citizens group, a judge and other motorists are behind the fight against photo enforcement.

Arizonans drive long distances on their highways, and they like to do it fast.

But since the Grand Canyon State began enforcing speed limits with roadside cameras, motorists are raging against the machines: They have blocked out the lenses with Post-it notes or Silly String. During the Christmas holidays, they covered the cameras with boxes, complete with wrapping paper.

One dissenting citizen went after a camera with a pick ax.

Arizona is the only state to implement “photo enforcement,” as it’s known, on major highways and is one of 12 states and 52 communities, plus the District of Columbia, with speed cameras, according to the nonprofit Insurance Institute for Highway Safety.

The cameras, paired with radar devices, photograph vehicles exceeding the speed limit by 11 mph or more. A notice of violation — carrying a fine of $181.50 — is then sent to the address of the vehicle’s registered owner.

Initially, the cameras were thought of as a revenue generator, expected to bring in more than $90 million in the first fiscal year of operation.

But , the cameras generated about $19 million for the state’s cash-strapped general fund, according to a report on photo radar released by the Arizona Office of the Auditor General last month.

As of , only 38% of issued violations were paid, the report said.

The program was designed to encourage people to pay the fine and not fight their violations: No points are added to an offender’s license, and it doesn’t affect insurance.

But, critics note, that hasn’t stopped people from wanting their day in court. About half of the total violations issued are still pending because people have ignored the tickets or have requested hearings to challenge them, according to the state Department of Public Safety.

The violations put an “inordinate” load on the courts, said Terry Stewart, a court administrator with Maricopa County. People have flocked to request hearings at Phoenix courts, and at one point last year, one court branch had cases set up through .

“You just have irate litigants and irate defendants coming in, just mad at the entire photo enforcement system in general,” said Steven Sarkis, a Maricopa County justice of the peace.

The most high-profile protester has been Dave VonTesmar, who has achieved statewide fame through his efforts to fight the tickets with a monkey mask. The 47-year-old flight attendant has allegedly sped past the cameras at least 40 times.

His defense?

There’s no way to prove that he was the driver wearing the mask, he says. Lots of people, he adds, drive his car.

VonTesmar, who signed up for the military on his 17th birthday, says he doesn’t fancy himself a criminal.

Amid empty soda cans on the floor of his white station wagon are various rubber disguises, including the famous monkey mask, a Frankenstein, koala, panda bear and a ghost mask that glows in the dark.

So far, four of VonTesmar’s cases have been dismissed, and he’s been found responsible for seven. The remaining 29 are pending, said VonTesmar’s attorney, Michael Kielsky.

Another dissenter is John Keegan, a judge for the Arrowhead Justice Court, who has called the cameras a constitutional violation. He rejects every photo radar ticket that comes before him.

So far, Keegan says, he’s dismissed more than 7,000 violations, potentially worth more than $1 million.


Some bits and pieces from here and there:

  • Ruth Benn of NWTRCC was the guest on David Swanson’s “Talk Nation Radio” to discuss war tax resistance :
  • In Palmer Park, Maryland, locals have been vandalizing and destroying the speed and red-light cameras that the government has set up to extract money from drivers by means of automatically-generated traffic tickets. This has led to the amusing spectacle of the police there setting up surveillance cameras to keep an eye on their cameras.

    One man literally pulled out a pistol and used the camera for target practice. Police found another speed camera flipped over—leading police to believe a gang of people committed the crime, considering the weight of the camera. Then there was the camera set up on a stand, near FedEx Field. A man walked up to it, cut off one of the legs, and walked away. … [O]ne of the cameras incinerated.

  • In another case, a man recently paid his $137 traffic ticket by folding 137 dollar bills into origami pigs, carefully arranging them in Dunkin’ Donuts boxes, and taking them to the police cashier.
  • U.K. Council Tax resister June Farrow has been threatened with prison by the powers-that-be.
  • The Greek “won’t pay” movement has launched a new phase of its constructive program — reacting to the closure of hospitals and other austerity-prompted decay of the public health system by creating its own “Social Solidarity Clinic.” The clinic launched with a blood drive.
  • Tax resistance is on the agenda in Indonesia, though not in a language I know how to parse…
  • Not only does the United States itself possess the world’s most threatening and fearful arsenal of weapons by a significant margin, but it also is by far the largest dealer of weapons worldwide.

    [T]he U.S. [sold] $66.3 billion in weapons abroad [in ], a record itself, but also by far the largest single year increase ever, over the $21.4 billion in 2010.

    The sales amounted to about 78 percent of all foreign arms sales on the entire planet. The second place arms dealer nation is Russia, which sold less than $5 billion themselves.


Taking a page from the Rebeccaite toolbook, tax resisters in Brittany have taken to destroying tollbooths. Here’s a great example (video):

Back in Rebecca’s time, toll gates were real wooden gates that barred the roads to drivers until they paid their tolls, and the resisters’ tools were bonnets and axes. Now, toll gates are automated portals that scan the license plates of passing trucks, and the resisters’ tools are red liberty caps and burning tires full of petrol.

According to a Reuters dispatch from a few days ago, the resisters “have destroyed more than two-dozen sensor-based toll-gates erected over major routes.” This is in addition to many smaller attacks on tinier radar-gun-like outposts.

The French version of Slate has tried to summarize what this rebellion is all about in its article: The “bonnets rouges,” a postmodern revolt.

The government is billing this as an “ecotax” designed less as a revenue-raiser and more as a way of trying to wean French shipping away from the highways and towards less-polluting transportation options. But a new group, the “bonnets verts” (green caps) are asking: if the government cares about the environment so much, why has it doubled the tax on people who use public transit?


The bonnets rouges came to my attention early last month after they held a 20,000-person strong demonstration in Quimper (Bretagne) and started a campaign of destroying the automated portals and traffic camera outposts that the government was using to enforce a new tax on trucks. The demonstrators are named by their trademark red caps, which are a deliberate reference to the Revolt of the Bonnets Rouges in Bretagne against the taxes of Louis ⅩⅣ (though the Phrygian cap is a symbol that is much older).

A new demonstration today, in Carhaix, drew perhaps twice as many people. It is being accompanied by dozens of blockades of trucks along highways throughout France, with the stated goal of letting cars through but halting commercial transport (this is snarling traffic to the extent that some demonstrators were having difficulty getting to the Carhaix rally).

At one point the demonstrators held an auction at which they sold off bits and pieces of previously-destroyed road tax portals as souvenirs.

The language barrier makes it difficult for me to interpret much of the news coming out of the area, but I’m trying to keep up (on the Twitter, it seems that #BonnetsRouges, #RevolteFiscale, and #ReveilCitoyen are the tags to watch today).

The so-called “ecotax” remains a focus of the demonstrations, but there is also a focus on demanding more regional autonomy, and calls for the resignation of the overwhelmingly unpopular French president. Other opposition groups with their own specific grievances have tried to latch on and put their messages on the agenda (notorious far-right politician Jean-Marie Le Pen put on a red cap at one point), but so far the bonnets rouges seem to be maintaining an ecumenical inclusiveness: protesters of the left and right, believing that Bretagne is being misgoverned and exploited by Paris, are keeping a united front and overlooking their differences.


Some international tax resistance news to wind up the old year:


Your international tax resistance news round-up:

  • In northern Italy, a group of small businesses have united under the banner “protesta fiscale ad oltranza” (tax protest to the bitter end) to begin to refuse paying taxes.

    We can no longer pay protection money to a phantom state. Join this group of people who have decided to lift our heads, a group of businesspeople who have had enough of this extortion practiced by a corrupt and criminal class with their legal scam of extorting money from businesspeople, from companies, from Italian households to expend revenues on their own interests, while starving citizens who cannot pay more under threats and victimization from the tormenters of the state.

    (Caveat: I pieced this translation together from Google Translate and some educated guesses based on Spanish grammar.)
io non pago il pizzo allo stato

some of the participants in “protesta fiscale ad oltranza” declaring that they won’t pay any more protection money to the government

  • In Italy, Daniela Fregosi has started resisting taxes in protest against the way the government discriminates against the self-employed when it subsidizes medical treatment. Fregosi is battling breast cancer and, when she discovered how flimsy the social security benefits were for self-employed people like herself, she decided to stop paying for them:

    [I decided to begin resisting] in December, when I got the bill from INPS [for the social security tax] — about three thousand Euros! When they asked me for that money, I felt like an ATM with breast cancer. So after having paid the INPS contribution every year , I decided not to pay it.

    Dear Thoreau, father of the fight against the state and power, as well as an emblem of civil disobedience and tax resistance, help me. Sustain and encourage me with your wise words so I do not feel alone: “All men recognize the right of revolution; that is, the right to refuse allegiance to and to resist the government, when its tyranny or its inefficiency are great and unendurable. But almost all say that such is not the case now.”

  • In Italy, Giovanni Paolo Ramonda, general manager of the Community of Pope John ⅩⅩⅢ, spoke at a conference on the theme of “peace is the best defense.” He called on the government to create a “Ministry of Peace” and to allow taxpayers to choose to direct their taxes there instead of to military spending, and, “in the absence of this… we call on everyone to perform war tax resistance.”
  • In England, Hedley Lester has stopped paying his council tax in protest against the U.K.’s militarism.

    Mr Lester told the court that domestic and international laws stipulate that when war is illegal, the collection and payment of council tax to the government is a war crime.

    Mr Lester argued that the money going to Havant council went into a central pot of government cash.

    He told magistrates: “International law applicable to the U.K. as well as our own domestic legislation forbids me from becoming party to criminal acts being committed on an ongoing basis by the U.K. government.

    “It overrides any otherwise lawful requirement placed upon me by U.K. government. I submit it is beyond the scope of the powers of any public body, in this case Havant Borough Council, to require anyone to commit a crime.”

    He added: “I am not trying to achieve national chaos. I am trying to achieve the end of this country’s illegal and immoral use of war.”

    Lester lost his court case and is appealing.
  • In Malakasa, Greece, the mayor, deputy mayor, and aldermen were among those arrested at a toll gate protest at which the protesters raised the gates and waved cars through, and later destroyed some of the tollbooths. In another action in , the mayor of Pelasgias took a city-owned bulldozer and knocked down the railings along the roadside leading up to a tollbooth, creating a bypass around it.
  • A movement that is resisting increased fares on government-run monopoly public transit, which I first noticed in Mexico under the name “Pos Me Salto” has gone thoroughly international. In Rio de Janiero, Brazil, protesters of the passe livre movement occupied the central station:

    After marching peacefully from the Candelaria area dozens of activists from the Black Block group sprinted off and entered the station before police could close the gates. They smashed turnstiles, waved flags and entreated commuters to enter the train system without paying.

    Riot police and station security temporarily regained territory with pepper spray and percussion grenades, but after a brief hiatus the demonstrators regained control of the concourse and started drumming, dancing and singing as passengers — many clutching handkerchiefs to their faces because of the pungent police gas in the terminal — passed by without paying.

    “I totally support this protest,” said Fabiana Aragon, a red-faced, teary-eyed health worker who was heading home after work. The 43-year-old said she spent almost a third of her 1,000 reals income on transport fares but still had to endure long delays, dirty trains and hot, crowded carriages without air conditioning. “The situation now is absurd.”

  • Meanwhile, in London, England, a mini fare strike was launched to support the unions of transit employees. The government is hoping to cut back on ticket booth workers in favor of vending machines; the union, naturally, disapproves. As part of the union’s pressure tactics, they have decided on periodic “revenue actions:”

    This means that station staff will refuse to carry out “revenue duties”, including selling and checking tickets. Ticket office windows will be closed and ticket machines will be powered down. Revenue Inspectors will not conduct checks and issue penalty fares, and, except in cases where crowd control means it’s unsafe to do so, ticket gates will be kept open. In other words… free travel!

  • The December 9 Committee in southern Italy, part of a movement popularly known as Forconi (“Pitchfork”) have started ramping up a tax resistance campaign. They’re starting with a small, easy-to-resist tax: the television licence fee.

    Resources are being organized with sample letters, flyers, and volunteer counselors who will inform and assist anyone who wants to stop paying a tax we consider illegitimate. “We expect a lot of participation, with tens of thousands of people participating and sending a strong warning to those responsible.”

  • In Catalonia, the nationalist movement is pressing for a referendum on independence from Spain, though one which the Spanish government has already said it has no intentions of honoring (or even permitting). The movement has long been engaging in sporadic, and mostly symbolic, tax resistance actions. Recently the Catalan National Assembly considered launching a fresh tax resistance campaign.

    With this campaign (“From disobedience to sovereignty”) the ANC proposes that rather than paying taxes to the national Treasury to pay them into the Catalan Government, to initiate a “progressive disengagement from the State.”

    When the city council of Vilablareix backed a similar plan in , they were taken to court by the state government for this show of rebellion. (The complaint was dismissed on the grounds that the support was rhetorical and did not involve the council in any overt impropriety.) More recently six more Catalan municipalities have begun illegally paying the income tax withheld from the paychecks of city workers as well as the value-added tax collected locally into the Catalan tax agency instead of the federal one. This brings the total number of such municipalities up to 59, with another 172 having expressed that they plan to do so at some point.

Some tax resistance news from here and there:


Some recent links from here and there:


A website calling itself TheNewspaper.com is collecting news reports about varieties of citizen rebellion against ticket-generating traffic cameras, such as those that enforce speed limits. According to the site, these reports came in during alone:

  • Someone destroyed a ticketing machine in Washington, D.C.
  • French resisters disabled two camera with spray paint, another with a power saw, and authorities removed another after resisters set it on fire.
  • A man in North Ireland climbed on the roof of an occupied car to disable the ticket-issuing camera atop it.
  • Yellow socks, stickers, and black spray paint were among the means used to disable nearly a dozen ticket cameras in France.
  • French resisters burned a speed camera near Vivonne, and paint was used to disable ten others.
  • English resisters used a flaming tire to burn a camera in Oldbury.
  • Ecuadorian resisters disabled two speed cameras in Cuenca.
  • Australian resisters put a camera to the torch in Victoria.
  • Italian resisters pried open the box holding a camera, ripped out its electronics, and set it aflame.

A Washington, D.C. resister makes short work of a ticket camera.

A man with an umbrella blocks the view of a police camera van in Liverpool.

Destroying a ticket camera by hitching a passing streetcar to it.

A motorcyclist in the U.K. uses a burning tire full of petrol to put a ticket cam to the torch.

A compilation of photos of other U.K. ticket cameras after they have been burned out of commission.

Another angry driver shows how he blocks and discourages camera vans.


I’ve spent most of the month vacationing with my brother in South America. I had been a little concerned, but apparently the IRS hasn’t gotten around to having my passport revoked for non-payment of taxes yet.

I hope to have some big news to share with you soon, but until then here are some links of interest to tax resisters that have accumulated during my absence:


Some tax resistance news of note:

  • I’m seeing some signs of organized tax resistance as part of the ongoing protests in Nicaragua, which are aimed at the unpopular policies and the general repressiveness of the Sandinista government:
    • Attorney Julio Francisco Báez has produced a video for Nicaraguans who want to participate in tax resistance.
    • The Nicaraguan Academy of Sciences and Academy of Legal and Political Sciences have called on people and businesses in Nicaragua to stop paying taxes and bills from the state electricity monopoly.
    • There is talk of a tax strike in the Mercado Oriental in Managua, mirroring a general strike there in the last days of the Somoza regime in . Merchants there met and voted to stop paying taxes and utility bills. Merchant Irlanda Jerez told an interviewer:

      When we talk about civil disobedience in the Mercado Oriental, we are talking about not paying city taxes, not paying Conmema [vendor fees], not paying trash, not paying any tax that has anything to do with government entities. First, as disobedience, and second, because it is prioritizing the salaries of the workers.

      Of course [we fear reprisals]. We know that this dictatorial government always takes reprisals against anyone who rises up. The merchants are afraid. I am afraid. It’s normal, but in this moment we have to put aside any fear of economic loss.

    • Student protest leaders called for tax resistance and boycotts of businesses owned by the ruling family as part of a nonviolent resistance campaign.
  • Alex Tabarrok has an amusing post demonstrating the sort of magical thinking that progressives sometimes have about taxes and government spending.
  • TheNewspaper continues to report on people around the world who are disabling traffic-ticket-issuing machines: in Russia, Saudi Arabia, and many times over in France, in Italy, England, Russia, and several more times in France.
  • Some people every year get it into their heads that it would be a good idea to donate money to the U.S. government to help it pay down the national debt. That debt stands at something like $21,000,000,000,000, so those donations, though they amount to millions of dollars a year (go figure), only pay down something like 0.00001% of this amount. People may be wising up, though. These voluntary contributions seem to be sharply down this year.

Some links of interest from here and there:


Some tabs that have schlepped past my browser window in recent days:

  • The University Alliance for Democracy and Justice (Coordinadora Universitaria por la Democracia y la Justicia) in Nicaragua issued a call for increased tax resistance and a general strike (translation mine):

    In the face of the massacre by the Ortega-Murillo government of the Nicaraguan people, from the University Alliance for Democracy and Justice we call on the private sector and to Nicaraguan society in general, to strengthen their actions of tax resistance and to stand firm in the face of state violence, declaring a general strike for 48 hours or until the Ortega-Murillo government complies with the following conditions:

    1. Stop the cruel paramilitary repression in Masaya and other territories besieged by the National Guard and Sandinista Youth shock troops.
    2. Send invitations to the United Nations High Commissioner for Human Rights, the European Union, and the Inter-American Commission on Human Rights, to establish permanent missions of these organizations in our country.

    The call is to use every civic mechanism we have at our disposal to curb these criminal acts of the Ortega-Murillo government.

    We cannot live normal lives while they massacre our brothers!

  • A survey of thousands of smokers in California showed that more than a third of them had used legal methods to get around the state’s prohibitive excise tax on tobacco, and nearly one in five had used illegal techniques. And that survey was taken before a $2-per-pack hike in the tax rate took effect. “About a third of cigarettes in California are estimated to be from out-of-state (and thus tax-avoiding) sources.”
  • More tales of traffic ticket issuing camera or radar boxes being destroyed: from France & Italy; Saudi Arabia, Rhode Island, and France; and France & Italy again.
  • One of the features of the big tax law that Republicans passed last year was one that caps the tax deduction for state and local taxes. This has the effect of raising taxes on wealthier people from high-tax states. These tend to be the Democrat-leaning, wealthier, coastal states, and so this has been seen as partially a partisan poke at the Democrat’s donor base and a thumb-in-the-eye at blue states in general — increasing the amount they’re subsidizing their red cousins. But blue state lawmakers are getting creative and trying to deny the U.S. Treasury this extra tax money. Some of these workarounds would even have the effect of allowing people to deduct more than before.
  • No surprise: IT security at the IRS is a mess. Attention hacktivists: strike while the iron is hot.
  • The ranks of war tax resisters in Lleida, Catalonia have risen to about fifty. Resisters there typically redirect tax money to non-governmental organizations and then declare an equivalent tax credit on their tax returns.
  • The opposition coalition in Sri Lanka urged people to stop paying taxes if the government goes through on its plans to pay compensation to former members of the Tamil Tigers insurrection.

Today, some of the international tax resistance news that’s been collecting in my bookmarks in recent weeks:

Nicaragua

The tumult in Nicaragua continues.

  • The University Alliance for Democracy and Justice has called on businesses to join a prolonged tax strike and a short general strike, aimed at forcing the resignation of President Ortega. The statement from the group accused the organized business sector of being “accomplices” and “complicit” with the Ortega regime because of their inaction thus far.
  • I noted a list of tax resistance tactics being posted on Twitter (#SOSNicaragua). Here’s my translation:

    Tips for economically punishing the Daniel Ortega regime

    Tips for practicing autonomous tax resistance

    To win freedom by nonviolent means is not easy work. The force holding the Ortega-Murillo dictatorship together is money and with our taxes we are fueling that repressive force that treats us as though we were inferior beings, with hatred and contempt. The police do not protect us, they attack us, and incredibly we pay them to do it. No more! As citizens we can reduce our monetary contributions to this regime by making a tax boycott.

    Here is a list of tax resistance methods that we can practice in our daily lives:

    Limit your purchases to tax-exempt items
    • Domestic fruits and vegetables, unpackaged rice and sugar, domestic vegetable oil, eggs, bread, milk, and cheese.
    • Domestic meat and cuts of meat other than loins or steaks.
    • Personal hygiene and household products produced in Nicaragua.
    • Do not ask for a bill for your purchase. If it’s a “vandal” business, they will be free not to report the tax on your purchase. [Vice President Rosario Murillo has called anti-regime protesters “vandals.”]
    • Buy from the informal sector. Small businesses, stretches of the marketplace, groceries and businesses under the fixed-fee system. You can ask the business-owner which tax system they fall under if you have any doubt.
    • Reduce purchases made with credit or debit cards. The government keeps 1.5% of every purchase made with a card.
    • Reduce your spending on entertainment activities and on the consumption of alcohol.
    • If you do consume alcohol, try to do so in places that do not issue invoices. In general such places are where the drinks are less expensive.
    • If you are going to eat out, try to do so in traditional places, not in the chain restaurants.
    • Buy only what you need. The regime urges “normalcy” in order to encourage consumption.

    These methods will be effective if enough people join in for a considerable time. In addition, they will help you to save, which is welcome in these times of crisis.

    You will demonstrate our solidarity with the suffering of political prisoners and with the families of the victims who keep crying out for justice to a system that has no intention of giving it to them.

    Share this notice

    #SOSNicaragua

Elsewhere

  • Robert McGee has published another in his series of studies of attitudes across cultures about the ethics of tax evasion. The latest probes Chinese business students — those studying in the United States and in China.
  • TheNewspaper.com continues to do great work in tracking down examples of people disabling traffic-ticket-generating speed- and red-light-cameras, including, recently:
  • When the Kenyan government slapped a 16% tax on petroleum products, petroleum transporters launched a strike, leading to fuel shortages in Nairobi. “Kenya’s energy regulator has revoked the license of the Kenya Independent Petroleum Distributors Association for allegedly leading the fuel boycott,” a news report says, “equating their action to economic sabotage.”
  • Attorney Carlos Muriete has called on residents of La Rioja, Argentina to stop paying property and vehicle taxes to protest inadequate municipal services. “The city is wrecked, there are craters that cars fall into and serious accidents can occur, it is dirty, full of rats, sewage is running in the streets, there is no control of the dogs and the health of the people is in danger,” he said.

War Tax Resistance

  • Some war tax resisters are very public with their resistance, and consider protest and confrontation with the powers that be to be crucial parts of how they make their stand. Others are more private and understated, refusing to pay but not making a lot of hullabaloo about it. On the NWTRCC blog, Erica Leigh examines public vs. quiet resistance.
  • War tax resister Larry Bassett looks at “the power of war tax resistance in 2018” — trying to measure the effects of his own resistance and that of the war tax resistance movement. (As found on Facebook and at Citizen Truth.)
  • The Indypendent interviewed war tax resister Ruth Benn about the current U.S. anti-war movement.
  • A flash from the past in the Lewis Center, Ohio, ThisWeek Community News gives us a glimpse of a war tax resistance tactic used in the United States during World War Ⅰ. The government had put a war tax on rail travel, but apparently the tax only applied on tickets above a certain threshold value. So some travelers split tickets, buying tickets from point A to point B and then point B to point C to avoid paying the war tax that would have applied on a ticket from point A to point C.

Tax Resistance Internationally

  • Nicaragua’s Blue & White National Unity group has called for a consumer strike and energy strike. The consumer strike is meant to last three days and aims particularly at those consumer goods like fuel, alcoholic beverages, sodas, and tobacco that are most taxed. People are also encouraged to not use any utility power from 7 a.m. to 8 p.m., indefinitely. The group seeks the release of 400 political prisoners.
  • The Zimbabwe Congress for Trade Union went ahead with an anti-tax demonstration, which the government had banned under the pretense that public gatherings would contribute to a cholera outbreak. The government of Zimbabwe is trying to impose a 2% tax on all electronic funds transfers and is attempting to force citizens who hold their savings in foreign currency to convert that money into the notoriously hyperinflating Zimbabwean currency. Police raided the headquarters of the group and arrested 35 of its leaders in advance of the protests.
  • A report on migrants from Central America reminds us that fleeing ruinous and immoral taxation is among the motives causing people to flee. The case of Guillermo, who as a Central American teenager became the head of his family, is one example:

    Criminal organizations targeted and killed Guillermo’s cousin. The relative had failed to pay a gang’s “war tax” — money the gang extorts from people through threats of violence.

    They then turned their attention to Guillermo for payment.

    In , he was kidnapped and beaten by two uniformed police officers carrying out the gang’s orders. Their message was clear: Pay the war tax or face the murder and rape of his siblings. He realized that as long as they stayed in the region, they would never be free from gang violence — or the gangs’ attempts to pull them into a life of crime.

    Instead, he fled with his siblings on a 1,500-mile journey to the United States where he crossed the border, legally, as an asylum-seeker. But here he faces the threats of yet more criminal government gangs, this time in Trump’s ICE, the farcical court system set up to deny refuge in asylum cases, and the for-profit prison systems that exploit and abuse immigrant detainees.
  • Drivers’ war on speed cameras and other traffic-ticket-generating robots continues:

Tax Administration


Some tabs that have passed my browser in recent days:

  • War Tax Resistance Can Look Like Opposition To State Tax Giveaways For Wealthy Corporations writes Lisa Savage at Went 2 the Bridge. Government military spending sometimes takes the form of “tax expenditures” — credits, deductions, and other such subsidies provided through the tax code rather than as overt budget spending. This can put principled war tax resisters in the strange position of opposing tax breaks that might reduce government revenue when those tax breaks are disguised military spending boosts. Specifically, Savage reviews the campaign to stop the state of Maine from giving $60 million in tax breaks to General Dynamics.
  • U.S. Immigrations and Customs Enforcement created a “Victims of Immigration Crime Engagement” office to help promote the bigoted fantasies of the Trump administration, and launched a hotline people could use to report crimes by immigrants. That hotline was immediately swamped by prank calls. “Prank calls fully upended the system, leaving operators unable to answer more than 98 percent of incoming calls during the protest as the media relations team attempted to contain the narrative.”
  • Once in a blue moon, a tax resister receives a summons from the IRS, demanding that the resister show up at an agency office and bring along a bunch of documents that describe their finances and assets. Some resisters acquiesce, not feeling they have anything to hide, and not wanting to make this their battle. Others have successfully raised Fifth Amendment objections to being forced to testify against themselves in this way. If you’ve ever wondered what might happen if you just said “no” and left it at that, consider the case of Ronald Conner. Conner is one of those sovereign-citizen, “show me the law” types, and he just flat-out refused to cooperate. A judge then ordered him to, he continued to refuse, so the judge locked him up for contempt of court. He’s been behind bars for a year and a half now, and shows no sign of giving in.
  • With some fanfare, the IRS rolled out a “Taxpayer Bill of Rights” some years back. But because there was no mechanism included for taxpayers to enforce these rights against the agency, it was widely seen as decorative rather than substantial. The Temple Law Review Symposium took a closer look, and tried to discover ways that taxpayers might wield the federal Taxpayer Bill of Rights (and its state-level cousins) against tax agencies.
  • The global grassroots campaign against traffic-ticket-generating robots continues:

Some links from here and there:

  • The Literary Atlas of Wales has created an interesting interactive map-based exploration of the Rebecca Riots of the mid-19th century — a grassroots rebellion that focused on destroying the tollgates that were going up all over Wales: Plotting the Rebecca Riots.
  • Having been thwarted by the bonnets rouges (red caps) in its attempt to add a mileage tax to truck transport, the French government has attempted to attach an increased tax to vehicle fuel. Now a gilets jaunes (yellow vests) movement has arisen to try to repeat the bonnets rouges’ success. The movement is organizing a highway blockade for .
  • Fuel tax protests are ramping up in New Zealand as well. In general, fuel taxes, carbon taxes, and other such “ecotaxes” seem to be a hard sell.
  • The Greek “won’t pay” movement continues to deploy guerrilla electricians to reconnect the power at households that have gone dark because of their inability or unwillingness to pay the inflated prices of the state utility monopoly.
  • NWTRCC held its Fall 2018 national gathering in Cleveland. Erica Leigh reports on the happenings, for the NWTRCC blog.
  • The grassroots war on traffic ticket issuing speed cameras continues:

The gilets jaunes movement in France, with its street protests and blockades, has been getting all the press — and has indeed forced significant and painful concessions from the government, while it has grown beyond the control of its founders. But under the radar (or upon the radars, as it were), another significant protest has been taking place: the widespread disabling of traffic-ticket-generating roadside cameras.

While the gilets jaunes were in the streets, they and their allies were also knocking those cameras out of service — by the hundreds! One site that has been tracking reports noted 200 cameras disabled over the course of a single weekend, making about 870 total over the gilets jaunes protest period — about 25% of all such cameras in the country. Another year-long estimate says there have been 1,500 attacks on the 3,200 speed cameras in the country, some 250 of which resulted in the complete destruction of the device.

Many other cameras have been only temporarily disabled, for example by having a yellow vest taped over the lens. Law enforcement can quickly bring these back into service. But others have been painted over, which necessitates hundreds of euros of repair time. The ones that have been utterly destroyed must be replaced at a cost of tens of thousands of euros. This in addition to the loss of revenue from foregone traffic fines, which can be tens of thousands of euros per day per camera.

Several of the many recent reports from around France and French territories:

The variety of methods used in these attacks, even in the same area — with attackers sometimes destroying or further-damaging radars that have already been taken out of service by other methods — suggests that it is relatively spontaneous, unorganized, and attracts many practitioners.


While I’ve been studying my Aristotle, links have been piling up in my bookmarks. Here are some of them:


The U.S. federal government “shutdown” forced the IRS to furlough 88% of its employees. The agency then recalled about half of them, calling them “essential employees”, so they could back up Trump’s last-minute promise that the IRS would still send out tax refunds even without an operating budget.

But the agency could not issue paychecks while the shutdown continued, which was great for morale, as you might imagine. Many employees took advantage of a union contract provision to say “I would prefer not to” when asked to report to work without pay (one report says fewer than half of them showed up when ordered to do so; 14,000 stayed home). Some decided to do a little extra paid work on the side instead.

The grumbling broke out into public protests by IRS workers in some places. Another report said that each week of the shutdown roughly 25 information technology workers were bailing to take jobs elsewhere.

As a result, the agency told Congress it will need at least a year to recover from the resulting backlog of work and the disruption.

The government has only reopened temporarily. The political conflict underlying the kerfluffle was never resolved, and Congress will either have to pass a budget or another short-term spending patch (and President Bluster will have to sign it) by the middle of next month or the whole “shutdown” impasse begins again.


Some tabs that have slid through my browser in recent days:

  • Irlanda Jerez, a leader of the tax resistance movement in Nicaragua against the Ortega/Murillo tyranny, was arrested by masked police last July and has been held prisoner since then. She has said she has been drugged while in captivity, and the latest reports from her family say that she has been beaten so badly by her captors that she is currently bedridden. Torture, arbitrary arrests, and repressive brutality are frequently relied upon by the regime, amounting to “crimes against humanity,” according to Amnesty International.
  • The pace of destruction of automated traffic ticket radars in France has slowed, perhaps just indicating that the low-hanging fruit have already been taken (as the government had stopped repairing frequently-targeted radars). Still:
  • The same issue of MOON Magazine that carried the interview with me about “the one-man revolution” also had an interview with Julia Butterfly Hill that touched on her tax resistance. Excerpt:
    The MOON:
    You are a war-tax resister. How did you come to that decision, and what have its consequences been?
    Julia Butterfly Hill:

    About 10 years ago I sued three corporations for creating an ad using my image without my permission to sell a hand-held wireless device. I wasn’t looking for personal gain — I was planning to give all the money away — but I felt that their using my life and my work to promote consumption was against everything I stood for.

    We settled out of court, and I found out that I would have a federal tax liability of about $175,000 on the settlement. Everyone told me just to pay it, but I couldn’t stomach it. This was right as the Bush administration was beating the war drums after September 11. I marched in the streets in San Francisco with hundreds of thousands of other people, and we shut down the Federal Building and the financial district. We caused creative mayhem all day. In the back of my mind the whole time was the thought that all these hundreds of thousands of protestors were eventually going to go home and feed with their tax dollars the very same machine they were protesting. I made the decision that day that I was not going to give that $175,000 to the IRS. It turned out to be the largest single instance of war-tax resistance in history. There’s never been a larger single nonpayment of taxes in protest of a war.

    Defying the IRS is a scary prospect, so I took my time. I did my research. I went to the national War Resisters League, and I talked to people who had done war-tax resistance. I did everything I could to educate myself and keep the people I work with safe, because they were not signing up for the same choice. I took myself off all the governing boards I was on, including the one for my own organization, because my presence on the board could hurt it. I took myself off salary at my own organization. I did whatever I could to protect the people I work with. And then I filed my taxes.

    Along with my nonpayment I wrote a letter that said I was not refusing to pay my taxes — I was redirecting them. I’m not against paying taxes. I believe in what we can do when we pool our money together for the collective good. But the same is true for the collective bad, because our taxes were being spent not only toward war in Iraq but toward war on this planet.

    With penalties, interest, and fees, I now owe more than four hundred thousand dollars. I cannot own anything, or the IRS will take it. I face jail every single day. Although they’re not technically allowed to throw people in prison for not paying their taxes, because we don’t have debtors’ prisons anymore, they could take me to court and claim I’m evading my taxes, which I’m not. I’m consciously redirecting my money to causes I believe in.

    The IRS hasn’t gone so far as to file formal charges, but they have taken me to tax court twice now to try to scare me into submission. They don’t seem to realize that trying to scare me into submission doesn’t work.

    The MOON:
    How come? It works on just about everyone else.
    Hill:

    [Laughs.] You know, my father came out to California while I was doing my tree-sit and gave a press conference. He said, “If Maxxam Corporation thinks they can outwait my daughter, they don’t know my daughter very well.”

    If you try to threaten or scare me, it only makes me more determined. If Maxxam Corporation had left me alone, it’s quite possible I might have given up before they did. I’d like to think I wouldn’t have, but I do know that their harassing me and degrading me in the press — all the things they did to try to make me come down — only deepened my commitment.

    The same is true with the IRS. I didn’t decide to become a tax resister lightly. I knew going into this that it would alter the rest of my life; that I would have to be creative in providing for my own needs. I knew that I was risking prison. So the threats from the IRS didn’t take me by surprise. They only strengthened my resolve.

    The MOON:
    Do you have attorneys who represent you when you have to go to tax court?
    Hill:
    I did at the beginning. I wanted to make sure I’d done everything correctly, so that it was clear that I am not evading my taxes but redirecting them. I wanted to demonstrate that I was making this choice with the utmost integrity. But I don’t have the money to keep paying for lawyers. If they were to drag me back into court now, I’d probably go without one, because I understand my legal rights as well as the risks of representing myself.
  • Trump’s tariffs, in addition to being economically foolhardy and otherwise ridiculous, are also something of a conundrum for war tax resisters. It is difficult to discover how much of one’s purchases are going towards these taxes that are largely hidden from the end-consumer. At NWTRCC’s blog, Lincoln Rice begins an investigation into the current state of tariffs.

In other news:


In other news…

  • The Pacifist, a documentary about war tax resister Larry Bassett, has now been released and is viewable on Amazon’s streaming service.
  • Peter J. Reilly looks at the latest report from the Treasury Inspector General for Tax Administration and concludes that complying with the tax law has become a sucker’s game. He notes for example the hundreds of thousands of cases where gig economy workers received 1099-K forms indicating they had earned income, but filed no corresponding schedule C forms reporting that income — and how few examples of this obvious discrepancy the IRS bothered to follow up on. He sees the same pattern in cases where one ex-spouse declares an alimony deduction but the other does not declare the alimony as income. And even in the case of crazy “show me the law” tax refusers, the IRS seems to lack the resources or the willpower to pursue them.
  • At National Review, Daniel J. Pilla tries to dig past the initial hype about anti-abortion tax resister Michael Bowman’s recent court victories to discern what that really adds up to from a legal point of view and what implications this has for other conscientious objectors to tax-funded activities.
  • The worldwide epidemic of speed camera destruction continues. TheNewspaper.com has tracked down several recent examples from France, Luxemborg, England, and Italy.

Some links that have slid past my browser window in recent days:


There’s a new edition of NWTRCC’s newsletter out, with content including:

  • NWTRCC co­ordin­ator Lin­coln Rice gives a run-down of some of the “Tax Day” actions taking place this year.
  • Anne Barron relates war tax re­sist­ance to Cop­Watch activism.
  • Some notes about the new Qual­i­fied Busi­ness In­come de­duc­tion, the IRS budget request, tax evasion of “gig economy” workers, the ongoing fake-IRS phone scam, and the difficulty of resisting tariffs.
  • Some ideas and resources to help you with your outreach.
  • Announcements on the death of Joffre Stewart, a memorial service for Tom Wilson, the upcoming NWTRCC national gathering in D.C., and stats about NWTRCC’s social media presence.
  • A profile of war tax resister redmoonsong.

In other news…


Some tabs that have passed through my browser in recent days:

War Tax Resistance

  • CBC News profiles Canadian war tax resisters Charlotte & Ernie Weins.
  • War tax resisters in the United States celebrated “Tax Day” with the usual protests, penny polls, leafletting, and other methods of outreach.
  • The Berkeley Daily Planet covered the People’s Life Fund annual granting ceremony in which they redirected $15,000 in taxes from the federal government to local charitable groups.
  • The war tax redirection movement in Spain has also been gearing up. Here’s an example page promoting this year’s campaign. Excerpt (translation mine):

    The refusal to collaborate economically with the state, in the financing of military spending and other things that we consider socially unjust or harmful, empowers us and allows us, collectively and cooperatively, to show our opposition to certain state policies, to generate a social debate about the model of society that we want, while at the same time to promote the construction of “another possible world” by giving economic support in solidarity with other transformative struggles that exist in our society and elsewhere.

Other Tax Resistance News

  • The “Learnt” comic presents a one-page cartoon primer on tax resistance.
  • J.D. Tuccille, at Reason, examines the ongoing collapse of tax morale in the United States: “Americans are increasingly reluctant to pay the IRS. Who can blame them?”
  • Mike Causey, at Federal News Network, adds another article to the growing consensus that the IRS is in a world of pain. Causey includes a long quote from an anonymous “long-time career IRS manager” who says:

    …There are barely enough people left keeping the lights on to barely allow enough people to barely meet far reduced goals.… Millions of dollars of production are lost due to not having hundreds of dollars of resources on a regular basis.

    Most of the personnel with most of the talent and experience have retired or fled to the private sector…

  • The Republican tax reform legislation does seem to have cut taxes for just about everyone. But only a minority of people think they personally got a tax cut. This may be in part because of Democratic talking points about the cuts having only gone to the wealthy — they seem to have hit their target and sown doubt about what the legislation accomplished. It may also be because tax refunds haven’t gotten any bigger for the typical taxpayer, and changes in tax withholding aren’t salient enough to make an impression. This may also erode tax morale by contributing to the impression that lawmakers are jiggering the tax code to favor the other guy. A majority of Americans believe the federal tax system is not fair, and among Democrats in particular, perceptions of the fairness of the federal tax system are lower than they have been in recent memory.
  • Automated traffic-ticket-dispensing radar cameras in France have undergone an extraordinary wave of attacks by frustrated motorists. Statistics on the extent of the attacks and their effect on government revenue continue to come in. The latest show that revenue from radar vans in particular dropped 42% last year.
  • The IRS is hoping to get a bunch of new funding for a desperately-needed computer modernization effort. Problem is, this isn’t the first time, and the last couple of times they’ve gotten a bunch of new funding for desperately-needed computer modernization efforts, they’ve bungled it badly. Will Congress let them take another swing? Do they have a choice?

Some links from here and there:


Some tabs that have slid across my browser in recent days:

International Tax Resistance

War Tax Resistance in the U.S.

  • The National War Tax Resistance Coordinating Committee held a national conference in Washington, D.C. . Here’s a write-up by one of the attendees. Unfortunately they got tangled up in ongoing actions by leftist activists who were trying to occupy the Venezualan embassy there on behalf of the brutal, disastrous Maduro regime. It has been a disappointing thing to see groups like NWTRCC, CodePink, Veterans for Peace, and United for Peace and Justice carrying water for the cruel Maduro tyranny as though that were the only way to oppose disingenuous U.S. machinations there. It puts a shameful stain on what’s left of the U.S. peace movement every time a group like this uses a phrase like “the legitimate democratic Maduro government of Venezuela”.
  • Lincoln Rice and Sue Barnhart recently talked about war tax resistance on the Spirit in Action radio show, as did Ann Barron and Larry Bassett in a follow-up.
  • The Greenfield Reporter profiles war tax resister Thomas Wilson, who died .

U.S. Taxpayer Morale

A number of items that have been in the news lately concern how the U.S. tax system has become increasingly corrupt and imbalanced in favor of wealthy tax evaders. Stories like this tend to damage what’s known in tax wonk circles as “taxpayer morale” — the willingness of citizens to pay their taxes without evasion or the necessity of harsh arm-twisting and draconian oversight. For example:


Some links from here and there:


  • The rich already pay high tax rates. The tax code is already progressive. I hear this all the time from right- and neoliberal-leaning tax blogs and think tanks. This is usually followed by some graph or statistic showing that “the top” n% of taxpayers (by adjusted gross income or some other declared income measure) pay 90% of income taxes, or something like that: Q.E.D. But this is sleight-of-hand. To show that the tax rates are progressive isn’t enough. To make the case that the rich are paying “their share” of income taxes you have to also demonstrate that they are paying those rates on all of their income, not just on that portion of income they haven’t managed to shelter from taxation. So, in this regard, I was interested in this new paper on Tax Evasion and Inequality. It took advantage of a tax haven data leak, and existing records of tax audits in Scandinavia, to get a snapshot of how the very wealthy avoid having much of their assets subjected to taxation in the first place. They may pay high rates on what’s left over, but that isn’t the same as paying high rates in the first place. “[W]e find that the 0.01 percent richest households evade about 25 percent of their taxes. By contrast, tax evasion detected in stratified random tax audits is less than 5 percent throughout the distribution.”
  • There’s a new NWTRCC newsletter out. Content includes a recap of actions, some national and international war tax resistance notes, an obituary notice for resister Tom Shea, and a profile of resisters Howard Waitzkin and Mi Ra Lee.
  • The international grassroots campaign against traffic-ticket-generating radar cameras continues: new attacks in France and Germany.

Some links from here and there…


I got another letter from the IRS today. Pretty much the same “LT16” notice as I got around this time last year and the year before. Nothing new and noteworthy about it.

In other news:


In other news…


Some international tax resistance news of note:


Some links from here and there:


Some recent links from here and there:

  • Brayton & Suzanne Belote Shanley of the Agape Community are interviewed at NWTRCC’s blog about their war tax resistance and the intentional community they cofounded with war tax resistance at its core.
  • Vendors in Pakistan are ramping up their anti-tax protest after a brief shut-down strike with new street protests.
  • Venetian separatists are again refusing to pay taxes to Italy, paying their federal taxes instead to “Veneto State”.
  • Some 17,000 taxpayers in Catalonia also are paying their federal taxes to the Catalan tax agency rather than the Spanish one, in acts of civil disobedience.
  • There’s a tax strike underway in Beni, North Kivu to protest the failure of the government of the Democratic Republic of the Congo to provide security in the region.
  • More roadside traffic ticket generating speed cameras have been attacked in recent weeks, in South Arica and France. Spain has moved on to using drones instead.
  • There’s not a lot of meat on the bones here, but Andrew Leahey connects the dots and shows how Trump’s contempt for paying his own taxes and his undermining of the prestige of government are likely to undermine “tax morale” in the United States with long-term consequences for how willing traditionally sheepish American taxpayers are to cough up their tribute.
  • Researchers into the impact of the government “shutdown” last Winter found that it landed blows against IRS workers in the community they studied.

    Of the furloughed workers surveyed, more than 35% missed a rent or mortgage payment, 30% went to a food pantry, 72% experienced mental health issues, 42% wanted to make a career change and 65% were very or somewhat concerned about their finances post-shutdown.

    In the open-ended response portion of the survey, an employee wrote, “We are U.S.A. citizens that have families to support. Often we hear we deserve it, because we work for IRS. We are doing a job that is dictated by Congress. It is surprising how people seem to want others to hurt. It is sort of sickening.”

    Another employee described going back to work during tax season: “With a month of catch up at my busiest season, it is so stressful. This is the first time in 15 years I am exhausted after work and do not want to go in the mornings. That was never the case before.”


Some links from here and there:

  • There’s a new National War Tax Resistance Coordinating Committee newsletter out, with content that includes:
  • American anti-abortion tax resister Michael E. Bowman is back in the news. Among the latest details are that Bowman was first targeted by the IRS because of his involvement in a tax protest scheme cooked up by Joseph Saladino. He is trying a Religious Freedom Restoration Act defense (which is also a long-shot contemplated by some U.S. war tax resisters), and is also putting forward the theory that because he got away with not filing returns for eighteen years, he therefore had a reasonable belief that what he was doing was lawful. Bowman has had some success in court in the past, with a judge ruling that his actions of cashing his paychecks rather than depositing them (so as to avoid IRS levies) did not constitute criminal evasion.
  • The IRS seems to be getting more aggressive about trying to get passports revoked from people who have large tax debts. Under the law, if a taxpayer owes more than $52,000 and isn’t doing anything about it, the agency is supposed to inform the State Department. The State Department is then required to not issue or renew a passport to the scofflaw, and may also revoke their existing passport. The IRS is trying to convince State to put that “may” to use. The agency says it plans to send out Letter 6152 (“Notice of Intent to Request U.S. Department of State Revoke Your Passport”) to some tax delinquents, after which it will lobby the State Department to take stronger action (of this advice State can still, as far as I can tell, take it or leave it).
  • Attacks on traffic ticket radar robots continue, with French resisters disabling them as quickly as the government can prop them back up. Attacks have also taken place in recent weeks in Germany, England, and Spain.

Some links from here and there:


Some links from here and there:

In other news, the group ADNic is promoting a Nicaraguan tax resistance / consumer strike campaign with a series of graphics. Here are some examples (translations mine):

Resistencial Fiscal. Educación y Difusión (Paso No. 5). Asume un rol activo en la resistancia fiscal y ten en mente que Ortega usa tus impuestos para matar. #ParoDeConsumo #SOSNicaragua

Tax resistance: Education and Outreach. Step 5: Take an active role in tax resistance and keep in mind that Ortega uses your taxes to kill. #ConsumerStrike #SOSNicaragua

Resistencial Fiscal. Esta es su ganacia. Producto / Impuesto: Ron, 36%; Cervezas, 42%; Licores, 37%; Aguardiente Granel, 42%; Cigarros, 309%; Tabacos, 43%. Reduciendo tu consumo, le estás dando un golpe directo al régimen ¡Los impuestos son su oxígeno! #ParoDeConsumo Unidad Nacional

Tax Resistance. This Is Their Profit. Rum: 36%, Beers: 42%, Liquors: 37%, Grain alcohol: 42%, Cigarettes: 309%, Tobacco: 43%. By reducing your consumption you strike a direct blow against the regime. Taxes are their lifeblood! #ConsumerStrike, National Unity


In other news:

  • One of the tools the IRS uses against tax scofflaws like myself is to file a federal tax lien in the local court system of the scofflaw. This puts creditors and the local legal system on notice that the IRS intends to step in and assert its rights to seize money. This can make it difficult to get credit, and also makes it easier for the feds to seize anything awarded by the courts in lawsuits, probate resolution, etc. However (and this is where it gets interesting and newsworthy), filing a lien costs money. And the IRS thinks several California counties are charging them too much, and so they have started to refuse to pay. In response, some counties are refusing to process the IRS liens. Alas, this filing fee, and the standoff between the bureaucracies, also applies to paperwork to release a previously-filed lien. So this doesn’t always work in the scofflaw’s favor. Here’s some news coverage:
  • War tax resister Larry Bassett was interviewed on the Parallax Views podcast. Bassett is the subject of the recent documentary film The Pacifist and is responsible for the largest known individual act of war tax resistance, in terms of the amount of dollars resisted at once.
  • Another Treasury Inspector General for Tax Administration report points out that reduced IRS resources means collapsing tax enforcement capability. “As more taxpayers experience little to no consequences for non-filing, the long-term impacts may include potential erosion of the voluntary compliance rate.”
  • Via a review by Ariel Jurow Kleiman of Marjorie E. Kornhauser’s American Voices in a Changing Democracy: Women, Lobbying, and Tax 1924–1936, I learned of a “Meat Strike” meant to protest New Deal-era taxes on meat processing by boycotting meat purchases. The offensive tax was eventually thrown out as unconstitutional.
  • The IRS issued an update to its estimate of the “tax gap” (the difference between how much tax people are supposed to pay and how much they do pay). The upshot is that they think little has changed: people pay about 84% of what the agency believes they owe. However, the last time I looked at the details of one of these “tax gap” reports, I noticed a lot of hand-waving, guesswork, and extrapolation, and only a little empirical data collection, so I would recommend taking these numbers with a grain of salt.
  • More attacks on traffic ticket issuing radar cameras — in France & Italy; Mexico, Germany, and France; and France again. Revenue from the cameras is only half of what the government had hoped for and budgeted for in France this year, and the government has had to divert some of that money to installing more heavily-fortified cameras.
  • The simple home of war tax resistance legends Juanita & Wally Nelson in Deerfield, Massachusetts has been restored as a “living memorial” to the inspirational couple.
  • The 15th International Conference on War Tax Resistance and Peace Tax Campaigns will be held in Edinburgh. The last such conference was held in in Bogotá, Colombia.

Some links from here and there:

  • The National War Tax Resistance Coordinating Committee is holding a national conference and committee meeting in Oregon. This meeting will include a special focus on cooperation between the war tax resistance movement and climate/environmental activism.
  • Nathan Goodman spoke on his research into how U.S. military spending makes Americans poorer and less free.

    He put in a kind word for war tax resisters: “If a cellphone, burger, or cup of coffee isn’t worth the price to me, I can choose not to buy it. Were you ever given an ‘unsubscribe’ option from American Empire? If I want to stop paying to subsidize the brutal Saudi war in Yemen for instance I have very few options. There is of course a noble tradition of war tax resistance in the United States, with Henry David Thoreau refusing to pay poll taxes that he believed funded the Mexican-American War and Noam Chomsky and others resisting taxes during the Vietnam War, but tax resisters face repression, they risk incarceration, they risk garnishing of their wages, they risk having their property seized, and even moving out of the United States isn’t enough to avoid paying for American Empire: When you criticize U.S. foreign policy you might get told ‘hey if you don’t like it you can leave’ — well even if you leave you still are seen as owing taxes to the U.S. government unless you go through a costly process of renouncing your citizenship. And that’s ignoring that there are also funds gained through inflation, through the printing of money, that’s a tax on everyone who holds U.S. dollars…”
  • I noticed a campaign calling itself “Tax Resistance” suddenly appear on-line. It has appropriated photos from the U.S. war tax resistance movement, but it seems to be directed at potential war tax resisters in the U.K. Its Twitter account was suspended before I could even take a look at it. Its Facebook page is spare and generic. There’s no indication who’s behind it. I’ve got a suspicious eyebrow raised, but will keep my eyes on it.
  • Attacks by motorists on traffic ticket machines continue worldwide. Some recent examples:
  • If the IRS files a formal tax lien against you, expect a lot of deceptive junkmail from outfits hoping to capitalize on your plight.
  • Remember Ed & Elaine Brown? The “show me the law”-style tax protesters who became causes célèbres in constitutionalist/sovereign-citizen circles? They were arrested after a long siege of their New Hampshire home about a decade ago and given lengthy — essentially life — prison terms. But one of the major charges against them was based on a law that was declared to be unconstitutionally vague in an unrelated Supreme Court case, and so now the Browns will be resentenced and may soon be released as a result.
  • The government of Ontario is protesting the Canadian federal government’s carbon taxes by mandating that gas stations put stickers on the pumps that point out how carbon taxes are rising and contributing to the price of gasoline. Ontario is also spending millions of dollars on legal battles opposing the tax.

Some links from here and there:



In other news…


Recent news and links of note:


Some tabs that have crossed my browser in recent days:

  • Pete Brace, an environmental activist from the U.K., stopped filing his tax return in , relying on a law that makes it a crime to encourage or assist the commission of various crimes (such as crimes facilitated by taxpaying, thanks to government negligence about climate change). Brace shares his correspondence with Her Majesty’s Revenue & Customs at his website. This may be helpful to other resisters trying to navigate that government’s tax collection bureaucracy, and perhaps also a source of inspiration to climate change activists curious about adding tax resistance to their set of tactics.
  • Some more details are emerging about the tax strike launched in Lebanon. The activists have been testing the waters for some time now to see how much support they can expect, but now seem to be putting a broad tax strike into effect including municipal taxes, income taxes, value-added taxes, government-run utility bills, and traffic tickets. Businesses are being encouraged to pay wages in cash to facilitate resistance by their employees.
  • The IRS has declared that it plans to step up its face-to-face visits with “taxpayers with ongoing tax issues”.

    The IRS routinely conducts these face-to-face visits. The primary factors of these visits are to make contact with taxpayers who have a previously known tax issue that wasn’t resolved through mail contact. The first face-to-face contact from a revenue officer is almost always unannounced.

    The article notes that the IRS will announce that it plans to conduct such visits in a particular area ahead of time (how this announcement will be made is left vague).
  • I noted a news mention of some “sovereign citizen”-style tax resisters from Florida. One thing that caught my eye was their insistence that they’re “aboriginal indigenous Moorish Americans” which I remember from the bizarre mythology of the Nuwaubian cult which I’d investigated years ago. But I was also intrigued by the outline of their interesting fraud, which involved claiming to the IRS that they’d won the lottery but (apparently) had had too much money withheld for taxes, and so were due a refund. “The IRS paid them $3.4 million before the agency realized the pair had never purchased a winning ticket, prosecutors say.” Flush with success, they pushed their luck, claiming to win the lottery year after year after year, and not giving up even after the IRS raided the home of one of the schemers.
  • The human war on traffic ticket robots continues, with the robot hordes taking casualties in France, Guadeloupe, Italy, and Australia in recent weeks.
  • The Greek government is considering extreme measures to crack down on a culture of tax evasion. The Prime Minister has proposed legislation that would require people to use traceable, electronic payment systems rather than cash for many transactions. One way they would enforce this would be that if a Greek citizen did not spend at least 30% of their income via these traceable means, they would be subject to an additional 22% tax on the untraced portion.

Some links from here and there

  • Talking Radical Radio has published a podcast about conscientious objection to military taxation in Canada, featuring Doug Hewitt-White, Murray Lumley, and Scott Albrecht of Conscience Canada.
  • James Maule loves a story about a disgruntled taxpayer paying in a wagonload of small change. The latest story comes with a couple of twists: first, the county anticipated such protests and has an official policy of refusing to accept large payments in coins; second, over the course of the protest it was discovered that the tax assessor was sitting on 8,600 unread emails, which may explain why less-theatrical avenues of protest failed to work.
  • Speed camera vandals continue their bold assaults on traffic-ticket robots in Europe. The latest reports are of several attacks in France and Italy, and several more in France. Fire seems to have become a more popular weapon as winter has come on.
  • A retrospective of the history of the Project Learn School notes that the school, an independent cooperative, got a $5,000 loan from a war tax resistance redirection fund at a critical moment at its founding, and has been in operation for fifty years now.

Lebanon

I’m working off of Google Translate, and not an actual knowledge of Lebanese Arabic, but I think this says something like “No taxes for the power authority. Gather in front of the TVA building to press the authority and confirm our demands, starting at six in the morning. #مش_دافعين” The TVA building is home to the Finance Ministry.

I’ve been frustrated at the lack of detail in the English-language reporting out of Lebanon about the tax strike there. It’s difficult to know how widespread it is, how central it is to the larger protest movement, or which tax resistance tactics are most prominent. But here is some reporting:


In other news…


In other news…

  • The New York Times reports on how some clever fraudsters used an opaque scheme called “cum-ex trading” to get tens of billions of dollars in double-tax refunds from European countries.
  • The war on speed radar cameras continues, with recent attacks in France and Italy. The French government is trying to refortify the cameras with designs that are resistant to attack, but these too are being knocked out of service as fast as they are deployed.
  • A while back I noted that the IRS was in a tussle with some county governments over the fees those governments were charging to file liens (including tax liens). The IRS refused to pay a portion of the fees, and so the counties refused to register the agency’s liens. It looks like the IRS was the one to blink in this stand-off.
  • In Goma, North Kivu a group calling itself Lutte pour le Changement / LUCHA (“Struggle for Change”), has called on merchants at the Alanine market to stop paying their market taxes in protest against the government’s unwillingness to address unsanitary conditions there.

Some links from here and there:


In other news…

  • Protesters in South Kivu were denied a permit to march and were stopped by a line of police when they tried. So they did as they do in Kivu, and announced a tax strike.
  • Attacks on traffic-ticket-issuing robot cameras continue around Europe, with machines destroyed or disabled in Italy and France in recent weeks. Meanwhile in New York City, protesters held up signs warning drivers about speed camera placements.
  • An IRS mail room employee in Alabama “became sick today after being exposed to a package containing an unknown, potentially hazardous liquid” that spilled from “an international letter”.
  • A homeowner in Cornwall stopped paying council tax when her property was made worthless by damage from a leaking water pipe the council refuses to fix. The council relented and wrote off some of the back taxes but she keeps resisting, and they’re fighting her again.
  • Crispin Sartwell reminds progressives that increasing taxation is a poor method to fight economic inequality. Excerpt:

    Taxing rich people redistributes their wealth to defense contractors, which are owned and run by rich people. About 40 percent of discretionary spending goes to federal contractors; a primary result of a wealth tax or a much higher tax rate on the wealthy will be a recirculation among corporate titans.

    Service on the national debt totaled $325 billion, so a significant and ever-growing portion of the money obtained in the apparent pursuit of equality will be redistributed to bondholders, or recirculated through the world banking system. The governments of China and Japan each own over a trillion dollars in U.S. debt, for example, and so we’ll be taxing American rich people and redistributing their wealth to foreign governments, and to rich people elsewhere in the world.


In other news…

  • Tax resisters in South Kivu have supplemented their campaign, which started , with a shutdown of the airport and with protest marches.
  • Fire, spray paint, stickers, a burning tire, projectiles, and saws are among the tools drivers have been using in recent attacks on speed radar ticketing machines in Italy, The Netherlands, and France.
  • A new (I think) site — ProuMonarquia.cat (with associated hashtag #ProuMonarquia) — is coordinating nationalist tax resistance in Catalonia. The site recommends that people redirect the amount of their federal taxes that would go to the support of the Spanish monarchy and to the state security apparatus that represses Catalan independence, giving that amount instead to the separatist Council for the Catalan Republic.

Some recent links from here and there…


Some links that have floated through my facemask in recent days:


April 15th — the usual federal income tax return filing deadline in the U.S. — was in the more whimper than bang category this year. The powers that be decided to extend the filing deadline to , and for that and other reasons, taxes are less on people’s minds than usual this time of year.

But here are some items that have recently come to my attention:


The latest news on the tax resistance beat:


Some recent links of note:


Some links that have bubbled up in my browser over the past few weeks as I’ve been on my Brethren binge:


In the United States, prisoners are supposed to file income tax returns like anyone else. And unless the law says otherwise, the same tax rules apply to them. When Congress passed the last stimulus bill, giving taxpayers a tax credit and then pre-paying that credit to them by mailing out checks, prisoners were among those who benefited. Because that was the law.

But the IRS decided the law should have prohibited prisoners from getting their hands on that money. They think Congress should have passed a more restrictive law than it did.

So they sent out notices to prisons across the country, asking them to intercept stimulus relief checks coming to prisoners, or to seize them if they had already been received. Prisoners were threatened with criminal prosecution if they did not return the money. There is no legal basis for this threat. The IRS is just making it up.

In other news:

  • Israeli musician Hemi Rudner has gone on tax strike to protest the lack of government support for the self-employed during the pandemic shutdown.

    I’m a normal citizen. And aside from a joint here and there, I abide by the law, love my country, and of course, pay taxes. Around half of my income has gone to the state for decades already. Only God knows how many meetings I’ve funded.

    Myself, and millions of other citizens in the State of Israel, are stuck in a horrible situation, where in addition to fears about our health, we don’t have any way to make a living and support our families. In other Western countries independent workers get an economic safety net as an integral part of their rights. In Israel, the tyrannical government toys with us as if we’re invisible, like there are no faces behind the masks.

    I want to say that as long as we don’t receive our rights as citizens, without the terrible and discouraging bureaucracy, I’m declaring that I’m not paying taxes to the State of Israel. I call on all Israelis to do the same. Maybe then, at the end of the day, something will change here.

  • Gwen Jaspers issues a call to Defund the Pentagon, and says this we don’t have to wait for the politicians to act: “We may even decide, eventually with trusted supporters, not to pay for the Pentagon’s war budget by omitting the amount from our tax payment that the Pentagon receives — a whopping 50 percent or more of what we pay in federal income taxes.”
  • The human war on traffic ticket robots continues, lately in Wales, Germany, and France, and in Australia, Canada, France, Luxembourg, and Saudi Arabia.
  • comes late this year, so also does NWTRCC’s Tax Day press release about war tax resistance actions around the country.
  • In , the war tax redirection fund “People’s Life Fund” redirected $21,850 in resisted taxes to several social justice organizations in the San Francisco bay area. They’re at it again , with $12,000 more in grants going out.
  • As the (delayed) approaches, J.D. Tuccille asks taxpayers to consider what they get for their money: public health incompetence, abusive security forces, and economic instability.

Some links from here and there:


In the wake of the enormous explosion at the Port of Beirut, protests by enraged citizens have led to the collapse of the Lebanese gov­ern­ment.

Dany Chakour, owner of the Em Sherif restaurants, has gone a step further. He says his restau­rants will no longer pay taxes to the corrupt and inept gov­ern­ment of Lebanon, but will in­stead pay that money direct­ly to non-gov­ern­ment­al org­an­i­za­tions that are act­u­al­ly help­ing peo­ple.

“We decided to help the NGOs who are the only ones helping on the ground,” Chakour said. “We won’t pay the government, that’s for sure.”

And he says other business owners are thinking of following his lead.

Chakour says he intends to file his value-added tax returns as usual, but without including the demanded 11% payment. Instead he will indicate the charities he funded with the money.


Tax resistance news from hither and yon:

  • Mark your calendars, as NWTRCC will be hosting a webinar on Defunding Militarism: The Basics of War Tax Resistance at the “Peace Week 2020” events of Campaign Nonviolence. The webinar will be held on . “This session will be an introduction to the why and how of war tax resistance, with discussion of potential consequences and resource referral. This session is for people new to war tax resistance or just getting started.” Register for the webinar at the NWTRCC site.
  • I’ve covered the case of anti-abortion tax resister Michael Bowman a few times before. He managed to get a hung jury in his previous trial, but then the judge decided he’d prefer a conviction and so refused to allow Bowman to present key parts of his defense during the retrial. That strikes me as a significant thumb on the scales of justice, but such is how things go in the United States these days. In any case, at his retrial without benefit of a jury Bowman was convicted and was recently sentenced to probation and $138,026 in restitution. He says also that the court case has financially ruined him. He plans to appeal.
  • Suzanne and Brayton Shanley, war tax resisters who helped found Agape Community, a Christian intentional community in Massachusetts, have written a book about that project. An article in the National Catholic Reporter gives some background and also clued me in that Agape Community now has a website.
  • War tax resister Alan Barnett has died. Barnett organized a phone tax resistance group in California during the Vietnam War that included hundreds of resisters.
  • Murmurs of tax resistance have been growing in South Africa as taxpayers have become fed up with corruption in the ruling African National Congress, and with the government’s poor response to the CoViD epidemic.
  • Spray paint seems to be the tool of choice in the latest human attacks on traffic ticket robots. People blinded the cameras with paint in the United States, Germany, and France, while other methods were used elsewhere in France.

In other news…


Some recent links of note:


Some tabs that have slid through my browser in recent days:

  • I recently noticed that The Sparrows’s Nest Library and Archive has made a lot of material from the poll tax rebellion in the U.K. — posters, pamphlets, newsletters, and such — available on-line. You can also find this collection at the Internet Archive if you prefer its interface.
  • Some Boston homeowners are contemplating tax resistance — putting their property taxes in escrow — to protest the failure of the local government to address “safety and quality of life issues.”
  • More traffic ticket robots have fallen to spray paint and fire in France in recent weeks.
  • As you may have heard, The New York Times finally got ahold of Donald Trump’s tax returns. They show that he didn’t pay income taxes most years, and when he did in recent years it was token amounts ($750). This seems to be largely because of grandiose business losses combined with sketchy deductions for business expenses (like $70,000 in annual hair care, or “consulting fees” to his family). The upshot of this to us here at The Picket Line is that this contributes to the public impression that the rich evade taxes with impunity and that taxpaying is for suckers, thus degrading “taxpayer morale” and the willingness of taxpayers to cough up their tribute voluntarily. See 25 November 2012 for more about attacks on the pillars of taxpayer compliance.

Some recent links of note:


Some tabs that have passed through my browser in recent days:


Some tabs that have festooned my browser in recent days:

  • Rob Greenfield has announced that “as an act of civil disobedience I will not pay federal income taxes for my lifetime.” He seems to have stopped paying in but only now made a formal announcement, in part prompted by the news stories about President Trump’s frequent non-payment of federal taxes. Greenfield is fond of bold and flashy lifestyle experiments. For example, he lived for a year on only foraged food. He’s cycled across the United States multiple times on a bamboo-frame bicycle. He lives on a poverty-line income while donating the income from his media appearances to charity. That’s all just the start.
  • The president of the Tuscany branch of Confcommercio (the Italian General Confederation of Enterprises, Professional Activities and Self-Employment), Anna Lapini, announced that fifty thousand Tuscan businesses will stop paying taxes and duties. “Our companies have no more resources, and we prefer to continue to pay employees and suppliers as a priority over a state that does not understand — indeed tramples on — our reasons for existing.” Lapini explained that the group was resorting to a tax strike “for the same reasons for which Mahatma Gandhi or the founding fathers of the United States or the French people during the revolution used it in other times.” The strike went into effect on when a set of taxes came due, and striking businesses refused to pay.
Governo fuori dalla realtà. Se mi chiudi mi uccidi. Se lavorare non è più un diritto pagare le tasse non è più un dovere.

“If working is no longer a right, paying taxes is no longer a duty,” reads one Italian protest sign.

  • The human war on traffic ticket robots continues, with brave mortal renegades defeating the mechanical hordes in Italy, Canada, and France (where one “device has not been able to operate for more than a week without being attacked since it was installed two years ago”), Germany, France, and Australia (where a “GoFundMe was set up to pay for a lawyer to help the… driver arrested for the camera’s destruction”), France, Guadeloupe, and Germany and France again.
  • Predictably, the prohibitively high cigarette taxes in states like New York and California has led to increases in smuggling to evade the taxes, with more than half of the cigarettes consumed in New York now being smuggled in from low-tax areas.

Some links from here and there:


Recent tax resistance news of interest:


Some recent links of note:

  • The Mennonite Church USA is holding a Cost ☮f War webinar . Mennonite war tax resisters will be among the presenters.
  • The war tax resistance movement in Spain does a periodic census of war tax resisters there, asking them how much they resisted and, if they redirected the taxes, where they redirected. I don’t know how representative census-responders are of the war tax resistance movement there. I have a feeling that if we tried the same thing in the United States, we’d get a pretty small percentage of resisters responding. We’re not very good survey people. But anyway, according to their census the 258 people who responded to the Spanish survey redirected €18,088 to 92 different projects. The average resister redirected €70. Follow the link for more details.
  • Peter J. Reilly, at his Forbes tax blog, writes about the “hey hey just don’t pay” tax strategy. He writes about war tax resisters who see their tax debts erased by the statute of limitations and notes:

    I find this situation demoralizing. I believe that making an effort to be reasonably tax compliant (Perfection is impossible unless your situation is pretty simple) is one of the duties of good citizenship. I also used to believe that it was prudent even for people who are of the “taxation is theft” school of thought. I am doubtful of the latter now. It is still too risky for my taste, but I can’t make the argument that scofflaws are being reckless.

  • More attacks on speed cameras in France.
  • And more evidence that the Democratic party is gunning to use its new power to try to give the IRS a bigger budget and a more aggressive mandate.

Some recent links of note:



Recent links from hither and yon:

  • Tax resistance is heating up in Myanmar in the wake of the military coup there. The national legislature passed a law suspending tax collection and ordered government departments to stop collecting taxes, though the head of the central tax agency downplayed this. There are also campaigns afoot to boycott lottery tickets, stop using sales tax stamps, and stop paying government monopoly utility bills. Consumer pressure forced one restaurant chain to make a public statement that customers were welcome to refuse to pay sales tax in its restaurants.
  • You can learn more about the Extinction Rebellion U.K. project #MoneyRebellion in its latest newsletter. Among its projects is Earth Tax Strike — a coordinated tax resistance campaign designed to pressure the government to enact more sensible environmental policies. Here is an example of a letter the resisters will be sending to the government to explain their refusal and their demands.
  • The IRS continues to exceed its authority by assessing “frivolous filing penalties” against people who write them letters that protest how their tax dollars are spent — even if those letters aren’t “filings” at all, or are accompanied by filings that are accurate and complete and that don’t assert any “frivolous” positions. This has understandably intimidated some people from petitioning their government for redress of grievances in this fashion. Small loss though that may be, Ruth Benn urges us to not roll over too quickly: “if we want to make a statement about refusing to pay for war, hassles come with the territory and are actually the least of the risks that a resister could face.”
  • The human war on traffic ticket robots continues. In recent weeks, radar cameras were toppled or blinded by spray paint in various locations in France.
  • The U.S. government has been sending out stimulus payments as direct-deposits, as checks, or as debit cards. It would do this even if the recipient was behind on their taxes and owed the goverment money: it did not deduct what you owed from the stimulus you received. If the IRS couldn’t find you, though, or didn’t think you qualified for a payment, there was a backup option: you could apply for the stimulus on your tax return. However if you did that, the IRS would treat it as any other deduction or credit, and offset it against the taxes you owed. Which put people who had to use this backup at a disadvantage… or at least it did so until recently: The IRS now says it will not offset such stimulus credits against federal tax debts.
  • The IRS, after insisting that it would stick with the April 15th tax filing deadline this year, finally threw in the towel and extended it to . Part of what convinced them? They are still trying to finish up last year’s returns, and a growing backlog of taxpayer correspondence. There were also some significant tax changes in the recently-signed stimulus bill (such as big changes to the child tax credit, and exemption of a large hunk of unemployment benefits from taxable income) that threw a wrench into things even as tax filing season was already officially underway.

Some recent links of interest:


Some recent tax resistance links of note:


Recent links of note:


Some recent links of note:

Council Tax Strike for Climate & Ecological Emergency
  • Extinction Rebellion is launching a “Climate Emergency Council Tax Strike”

    Our movement has only scratched the surface of what non-violent civil disobedience can achieve. While they deceive and seek to oppress us further, we can take a stand against their ecocidal leadership — by simply withholding council tax then telling the world why we’ve done it.

    The campaign is asking local groups in the U.K. to demand that their local councils declare a climate emergency and suspend projects that are ecologically irresponsible.
  • Conscience U.K. held an on-line seminar exploring the history of conscientious objection to military taxation featuring Karen Robinson, Robin Brookes, Mary Lou Leavitt, and Monica Frisch.
  • Another detail of the Biden administration’s plan to beef up IRS tax enforcement has come out. They hope to force banks to report information about everyone’s bank accounts: how much came into and out of each account over the year. This would help them identify income sources that people and businesses fail to report on their tax returns. But it would also put more bank accounts on the agency’s radar. Currently, they only seem to be very aware of interest-earning bank accounts, via the reporting of this interest on annual 1099 filings. This has allowed some tax resisters to have bank accounts that are relatively invisible to the IRS (and thereby less-vulnerable to seizure) by having non-interest-bearing accounts. The proposed reporting changes might remove this protection.
  • Catalan separatists have amplified their tax resistance campaign. For some time now the Catalan National Assembly has been promoting a campaign in which individuals, businesses, and (an increasing number of) municipalities would redirect their national taxes from Spain to the Catalan regional government. That government would forward those taxes along to Spain, so the effect of this (and its risk) was minor, but in theory if the Catalan regional government decided to pull the trigger on political independence, this would establish the groundwork for fiscal independence as well.

    But now, the separatist “Council for the Republic” is trying to push things further: asking resisters to redirect €300 of their taxes from the government to the Republican Fund for Solidarity Action. That money will not be forwarded to Madrid, and so this is a more confrontational act of civil disobedience.

    The group has launched the campaign with the #Proumonarquia site (“Build the Catalan Republic with your taxes”) and two videos: a how-to narrated by actor Toni Albà and an overview of tax resistance by long-time war tax resister Josep Manel Fontdevila.

  • Attorney Peter Goldberger will discuss the prospects for people who might try to assert that people have a legal right of conscientious objection to military taxation in U.S. courts. The discussion will be held online, on Zoom .
  • In South Kivu, the government is striking back at the three-month-old tax strike, announcing that it will call in police to enforce the tax law. Strikers are protesting the lack of road maintenance in the region, and the spokesperson for the strike says it will continue until the main road is repaired.
  • Chrissy Kirchhoefer, over at NWTRCC’s blog, recaps some of the Tax Day actions war tax resisters have engaged in this extended tax season.
  • War tax resisters in Spain, organized under the Tortuga Antimilitarist Group, have sent letters to various political figures. The letters, accompanied by dried flowers, encourage the recipients to “stop collaborating with their respective institutions or roles in the service of violence and injustice and to join the 2021 war tax resistance campaign.” The flower-bearing messages were meant as a peaceful contrast to letters with death threats and accompanying bullets that were sent to the same figures last month by parties unknown.
  • There has been yet more grassroots destruction and disabling of speed cameras in France, Austria, Germany, Italy, and Australia.

, honoring those who refuse to participate in their governments’ war-making institutions. It comes a couple of days before in the United States, and so conscientious objectors to military taxation are appropriately in the news:

  • The Pioneer Valley War Tax Resisters of Vermont are gathering to talk shop.

    “I want to live my values, which includes nonviolence,” said Lindsey Britt of Brattleboro. “Paying for destruction at home and abroad doesn’t fit into that, so I live more simply and refuse to pay a portion of my taxes.”

  • War tax resister Sue Barnhart has a letter-to-the-editor in the Eugene Weekly. Excerpt:

    I have been a war tax resister since the 1970s since I do not want my money supporting murder. The money I resist to the military I give to local groups that actually help people and the environment. Now I am also a war tax resister because I don’t want my money supporting the biggest contributor to the burning of our planet: the U.S. military.

  • War tax resisters Lincoln Rice and Robin Brookes are hosting a discussion group at the upcoming World Beyond War #NoWar2021 conference on : “War Tax Resistance: Tax resistance to paying for the military began hundreds of years ago and continues to this day. Let’s talk about the practicality and efficacy of refusing to pay for war.”

In other news:

  • People in Myanmar are standing up to the military junta there by refusing to pay taxes and government-monopoly utility bills.

    “I’ve decided I won’t pay any tax to the dictators, and that includes electricity. If police and soldiers ask me, I’ll just tell them I don’t have any money. I don’t care if they cut off the power to my house,” the resident of Yangon’s North Dagon Township told Frontier. “Most people in my ward who I’ve spoken to say they’re not going to pay either.”

    The Civil Disobedience Movement in Myanmar apparently has a lot of support from within the Ministry of Electricity and Energy, which may make things easier on resisters.

    Ko Aung Thu, who lives in the Shwe Lin Ban area of the highly industrialised township, said he had received a bill for but had no intention of paying.

    “They killed people right here, in this township,” he said, referring to the security forces’ massacre of more than 50 people on . “Why should I pay money to a bunch of murderers? I won’t pay any taxes. If we pay taxes, we’re just supporting murderers.”

    A hotel owner in nearby Bagan said he wouldn’t pay either and he expected many others would also refuse.

    “I just heard today about how the state lottery isn’t able to run because so few people bought tickets. I think most people won’t pay their electricity bills, either,” he said. “We won’t support the dictator… the income from electricity charges is huge and they won’t be able to survive without that money.”

  • In this year’s Lambeth Readers and Writers Festival, author Simon Hannah hosted an online talk called “Can’t Pay, Won’t Pay: The Fight to Stop the Poll Tax.”
  • U.S. Senator Elizabeth Warren is spearheading a Democratic Party effort to expand and further empower the IRS. “I have proposed nearly doubling the funding for the IRS but also making a chunk of their funding mandatory and targeted toward high-income individuals and corporations.”
  • But right now, one of the things that’s disempowering the agency is… poorly-maintained office equipment.

    During site visits to two processing centers, management estimated that 42 percent of 164 devices used by the submission processing functions are unusable and others are broken but still functioning. “IRS employees stated that the only reason they could not use many of these devices is because they are out of ink or because the waste cartridge container is full,” it said.

    The report added: “The lack of working printers and copiers affects many different areas of the IRS but has an especially significant effect on the return and income verification services functions” where employees must make copies of tax returns to fulfill requests for tax documents from taxpayers and other institutions. At one center, though, only three of the 10 devices were working.

  • The human war on traffic ticket robot cameras continues, with the robots taking casualties in Guadeloupe and France and in Italy in recent weeks.

The latest news on the tax resistance front:


The following short promo video announces the launch of Extinction Rebellion U.K.’s “Earth Tax Strike:”

In other news:

  • Attorney Peter Goldberger recently gave an on-line talk about “Conscientious Tax Objection as a Matter of Religious Freedom” that discusses the evolving legal landscape from the perspective of people who hope to assert a legal right of conscientious objection to military taxation in U.S. courts. This is a follow-up to a similar talk Goldberger gave at a NWTRCC gathering in 2014 in the wake of the Supreme Court’s Hobby Lobby ruling.
  • The human war on traffic ticket robots continues, with the robot hordes suffering losses in Germany, France, and Spain in recent weeks.
  • Someone directed my attention to Robert W. Wood’s write-up about an interesting hack of California’s tax process:

    You may donate to that SBE [State Board of Equalization] member who will vote against you. This may sound counterintuitive, but the idea is that both you and the SBE member must then disclose that contribution. Any contribution of $250 or more must be disclosed. Your contribution will disqualify that SBE member from considering your case. The only exception is if the SBE member returns the contribution within 30 days from the time he or she knows, or has reason to know, of the contribution. Often, though, a contribution will not be returned.

    With a five-member board, if you identify two members who will vote against your client and make contributions to them, they will likely be disqualified. Your board is now three members. If you can garner two positive votes out of the three remaining, you have won. Non-Californians may find this kind of playing field strange or even untoward. It is certainly different, and not for the untutored, but until they change the rules, that is our system.

  • Bitor Abarzuza Fontellas shared his letter to the Basque Treasury Department in which he makes his declaration of conscientious objection to military taxation.
  • The Niskanen Center is a U.S. “state capacity libertarian” think-tank. They are of the opinion that a strong, capable, competent, central government can be the bedrock foundation of a libertarianish political order. Strikes me as far-fetched, but let a thousand flowers bloom and all that. Anyway, as part of their investigation of where the current central government falls short, they’ve published a useful overview of how the IRS got into its current sorry state.
  • The Biden Administration has released what it calls The American Families Plan Tax Compliance Agenda. They hope to boost IRS enforcement funding, increase the amount of financial information that gets reported to the government, finally update the IRS’s comically-archaic computer systems, and crack down on professional tax preparers who help people evade taxes. Senator Elizabeth Warren has decided to carry the ball for some of this, in a bill she has proposed to boost IRS funding and force banks to report how much money comes into and goes out of their customers’ bank accounts. Republicans hope to capitalize on public suspicion about a bigger and more-empowered tax agency with ads targeting vulnerable Democratic representatives that tie them to these plans.

In other news…


Some recent links of interest:


Some tabs that have passed across my browser in recent days:


Some recent tax resistance links of interest:


Some recent tax resistance news of note:

  • The Biden administration and Democrats in Congress have been looking for coins under the couch cushions that might help them pay for some of their expensive ambitions. One plan they came up with was to require banks, credit unions, and other such financial institutions to make annual reports to the IRS of all accounts that had more than $600 of combined deposits or withdrawals over the course of the year. The theory was that the IRS could match this information with the declared income of the account owners, and, if there was a significant discrepancy, could launch an audit to investigate — thereby making it a bit more difficult for people to earn and spend undeclared income, and so increasing the tax base.

    Republicans seized on this proposal as a good wedge with which to spoil the Democrats’ plans, and painted it as an Orwellian nightmare of the government peering into everybody’s private business. At first, the Democrats doubled down, but as anticipated, they have now pared back the proposal such that it will only apply to accounts with at least $10,000 of combined deposits and withdrawals, and exempting certain deposits (such as direct deposit paychecks or social security checks) and withdrawals (such as for the purchase of a home). Exemptions like those may make the proposal easier to sell on the talk shows, but they would make it considerably more complex for banks to comply, and so this is unlikely to dampen their increasingly loud and organized opposition. And the Republican kvetching, which had predictably floated free from the actual facts about the legislation almost immediately anyway, isn’t likely to get any quieter. It remains to be seen whether the proposal will survive its further journey through the legislative meat grinder.

    Why this matters for American tax resisters is this: One of the easiest and most common ways for the IRS to take money, from a resister who refuses to pay voluntarily, is to seize it from their bank account. For the agency to make such a seizure, though, they must first become aware of the bank account. The usual way they discover such an account is when the bank sends an annual 1099 report to the IRS indicating how much interest income was earned by the account. But in recent years, with interest rates so low, banks and credit unions have often offered accounts that do not generate any interest (they use other sorts of perks to entice customers instead). Such accounts therefore do not generate 1099s and so do not create a paper trail for the IRS to follow. So resisters have been able to use accounts like this to protect their money from IRS seizures. Under the new proposals, such accounts would be reported to the IRS if they had a sufficient amount of deposits and/or withdrawals, and so this protection would be diminished or eliminated.

  • If you’re a low-income/simple-living tax resister, or just a frugal sort of person, you may be interested in this new guide to healthy eating on an affordable budget.
  • Federal tax revenues are sharply up , largely thanks to booming fortunes of corporations and the wealthy. This appears to be more than just a rebound from the economic challenges of the pandemic, as the numbers are also way up from the pre-pandemic .
  • The global human ragtag guerrilla defense against the traffic ticket robot hordes continues. A robot collaborator lost his cool while being thwarted by a parked car in England, while French rebels have found spray paint to be a quick and easy way of blinding and disabling the machines there.


Some recent tax resistance news of note:


Some links from here and there:

  • NWTRCC is promoting a “Refuse to Pay for War Sign-On Statement” .

    We are divesting from war by refusing some or all of our federal tax dollars that fund it, or by living below the taxable income level. We invite you to join us publicly in this act of civil disobedience to war and war funding.

    If that sounds like something you’d like to be part of, sign up on their page and thereby band together with your fellow-resisters.
  • The Mennonite Church USA issued a Statement on the value and morality of the U.S. defense budget. Excerpt:

    Our… resolution, “Faithful Witness Amid Endless War,” calls us to seek and implement public ecumenical witness to our confession: “Some trust in their war chariots and others in their horses, but we trust in the power of the Lord our God” (Psalm 20:7).

    How do we place our trust in the power of God while a massive expenditure of our tax dollars trusts in high-tech weaponry to keep us safe? In this routine legislative act, we are challenged to reflect deeply on where we place our security and allegiance.

    The creation of MC USA’s Church Peace Tax Fund provides individuals with a tangible way to support the church’s ongoing peace mission, while symbolically protesting government spending on war and militarism.

    Are there 100 new war tax resisters among us?

  • The number of Americans who formally renounce their citizenship hit new highs .
  • José Luis Espert, a member of parliament in Argentina, called for tax resistance in a recent editorial (and then doubled down in a series of tweets). Espert notes that the tax burden and government spending have both doubled as a proportion of gross domestic product over the past fifty years, as deficit spending has repeatedly put the Argentine economy into crisis. This tax burden falls heavily on the above-ground economy, whose workers, he claims, work half of their working year just to pay their annual taxes. He despairs of politicians ever overcoming the perverse incentives that drive this problem, and so:

    To adjust public spending, the powers that be are clear that they will never do it the right way, but prefer that it be done the hard way with the people starved into a crisis, and this is why a tax rebellion by Argentine taxpayers is necessary. In order to put an end to the immorality of a clique of disgraceful politicians who prefer that we be a Maduro-less Venezuela than for them to be responsible when it comes to collecting and spending.

    Yes. The people have to stop paying taxes…

  • The ragtag human guerrilla war against the robot traffic ticket camera hordes continues, with saws and spray paint disabling cameras in France and fire, gunfire, and blunt force taking out a few more in France, Italy, Saudi Arabia, and Germany.

Some tax resistance links from hither and yon:

  • The Greenfield Recorder features an article about anti-war activist Randy Kehler. Excerpt:

    At age 77, the soft-spoken Kehler is still inspiring nonviolent anti-war activism. Locally, he and his wife of 45 years, Betsy Corner, are possibly most remembered for their stand against the Internal Revenue Service, as “war tax-resisters” whose rural Colrain home was seized for non-payment of taxes in and sold by the IRS for $5,400.

  • The Ground Zero Center for Nonviolent Action’s newsletter includes an interview with war tax resister Kathy Kelly and an article about war tax resistance by Lincoln Rice and Glen Milner.
  • Richard M. Schickel, a former IRS Revenue Officer, has put out a new book: Why The IRS Doesn’t Work Anymore: An Insider’s Guide to the Agency. It airs the dirty laundry at the IRS that the agency tries to distract you from with their rah-rah glossy reports.
  • Bloomberg Businessweek has an article about IRS “customer” service and how awful it is.

    Its customer service workforce has shrunk more than 40% since 2010, according to the most recent data, and the agency is struggling to fill vacancies amid a labor shortage — handcuffed by a federal pay scale that starts college graduates at little more than fast-food wages.

    It’s so bad, that tax professionals can’t even reach the agency on the special back-channel line designed just for them. One person’s hopeless bureaucratic dysfunction is another person’s opportunity: A company has launched a $100/month service “that makes robocalls to the agency’s special practitioner line… waits on hold, and then, when it makes a connection, puts the client through to an IRS agent.”
  • The human war on traffic ticket camera robots continues. In France and Italy, fire and spray paint took out several cameras, while Santa Claus converted another one into a pose-with-Santa photo booth. Spray paint was also the weapon of choice in several attacks in France and Germany in recent weeks.
    Rémi Gaillard, as Santa Claus, converts a radar ticket camera into a pose-with-Santa photo booth

    French provacateur Rémi Gaillard converts a traffic ticket camera radar gun into a pose-with-Santa photo booth


Tax resistance notes from hither and yon:

  • Activists who oppose North London Waste Authority’s plans to build a new, bigger incinerator in Edmonton have been promoting a council tax strike. Last I looked, two dozen strikers were holding back a portion of their tax. The group has composed a North London Incinerator Council Tax Strike Handbook which, I’m delighted to report, is clearly inspired by the work I did for 99 Tactics of Successful Tax Resistance Campaigns. For example:
    Primary goal: We have started a Council Tax Strike against the N.L.W.A. plans to rebuild the North London / Edmonton Incinerator as an act of civil disobedience. Our intention is to force our participating local authorities to notice our protest. We are showing that we feel so strongly that we are willing to break the law and suffer the consequences. Secondary goals: (a) We are asserting a legal right. We are tax resisters because we believe the law authorises or even obligates people to refuse to participate in environmental racism and ecocide. (b) We hope to force our local authorities to withdraw from the incinerator rebuild plan by nonviolent conflict. We hope to deprive our local authorities of the most resources possible by encouraging mass participation in this action and associated actions.
  • Democrats in Congress are having more trouble than expected getting everyone in and out of the clown car. The upshot is that the painstakingly-negotiated “Build Back Better Act” is in jeopardy — along with the $80 billion in new IRS funding that was part of the bill.
  • The Taxpayer Advocate released her annual report. Some excerpts:

    was surely the most challenging year taxpayers and tax professionals have ever experienced — long processing and refund delays, difficulty reaching the IRS by phone, correspondence that went unprocessed for many months, collection notices issued while taxpayer correspondence was awaiting processing, limited or no information on the Where’s My Refund? tool for delayed returns, and — for full disclosure — difficulty obtaining timely assistance from TAS.

    , examination coverage has decreased, enforcement efforts have been negatively impacted, and the Level of Service has continued to drop as the IRS’s workforce and budget have declined. On the resources side, the IRS’s baseline budget has been reduced by about 20 percent on an inflation-adjusted basis , and its workforce has shrunk by about 17 percent.

    There is no way to sugarcoat in tax administration: From the perspective of tens of millions of taxpayers, it was horrendous.

    [T]he number of individual income tax returns the IRS receives — a reasonable approximation of its workload — has increased by 19 percent , while its baseline appropriation on an inflation-adjusted basis has decreased by nearly 20 percent. This imbalance has left the IRS without enough resources to meet taxpayer needs, let alone to invest in additional personnel and technology.

    The IRS has not finished processing millions of original and amended returns from , even though returns will soon arrive for processing.

    According to the Department of the Treasury, the gross tax gap — the difference between taxes paid and taxes owed — is estimated to have totaled about $580 billion in , up from an estimated amount of nearly $440 billion in , and is expected to rise to about $7 trillion by if left unaddressed.

    Processing a paper-filed return is significantly more expensive for the IRS than processing an e-filed return due to the costs associated with training, recruiting, and staffing for manual data transcription. In fact, the cost to process a paper-filed Form 1040 in was $15.21, which is substantially higher than the $0.36 cost to process an e-filed return.

    The report also included some totals for levies, liens, and seizures, so I can update these graphs:
    Liens, Levies, and Seizures, 1987–2021
  • More excitement from the human war on traffic ticket robot cameras, as fire, spray paint, and other sorts of sabotage knocked cameras out of commission in France, Germany, and Italy in recent weeks.

Recent links of note:

  • The Catalan independence group Assemblea Nacional Catalana asked the Generalitat de Catalunya to give formal legal protection to taxpayers who send their taxes to the Catalan regional government rather than to the Spanish central government. Currently, the Catalan tax agency forwards such payments to the Spanish government, so resisters who pay their taxes to Catalonia instead of Spain are engaging in a mostly-symbolic action. But separatists hope that the Catalan government at some point could end such forwarding, or threaten to do so, as a tactic to further the cause of independence.
  • The military junta in Myanmar is sending soldiers door to door to threaten to kill resisters who have been refusing to pay government bills.

    Myanmar’s shadow Opposition government, the National Unity Government, has urged the public to stop paying for electricity. In , it said that 97 percent of people in Mandalay and 98 percent in Yangon had done so, costing the regime $1 billion by that point.

  • For a while now, U.S. taxpayers have been able to access some of their tax records held by the IRS via the agency’s on-line portal. This required a somewhat onerous process of signing up for an account — a process that’s a bit more invasive and difficult than signing up for a similar account at your bank. I’ve tried to talk a few war tax resisters through the process because it can be useful to have better visibility into what information the IRS is assembling about you. But often, they throw up their hands at some point and say it’s not worth it, because it really does seem like more trouble than it ought to be.

    Apparently it wasn’t nearly awful enough yet. “We’re bringing you an improved sign-in experience,” says the agency. Improved how? Read it and weep.

    The agency says that by , the only way to log in to irs.gov will be through ID.me, an online identity verification service that requires applicants to submit copies of bills and identity documents, as well as a live video feed of their faces via a mobile device.

    [C]ompleting the process requires submitting at least two secondary identification documents, such as as a Social Security card, a birth certificate, health insurance card, W-2 form, electric bill, or financial institution statement.

    After re-uploading all of this information, ID.me’s system prompted me to “Please stay on this screen to join video call.” However, the estimated wait time when that message first popped up said “3 hours and 27 minutes.”

  • The income of “closely-held businesses” (Schedule C / pass-through / non-corporately structured) in the United States is taxed at special rates and with special rules, but on the owners’ individual tax returns. A new report from the Urban-Brookings Tax Policy Center says that these special rules, combined with some clever gaming of the rules and some outright noncompliance, mean that about half of that income goes completely untaxed.
  • More traffic ticket radar robots fell to gunfire, paint, and fire in the ongoing human rebellion, in New York, Kazakhstan, France, Germany, and Italy, in recent weeks.
  • The latest encouraging trend: clever children as young as nine years old launching distributed denial of service attacks against the computer networks of the schools that institutionalize them.

    One theory is that youngsters can fall into denial-of-service attacks by firstly playing online games, and then falling into installing mods, hacks, and even remote access trojans to get the upperhand on their gaming rivals.


Your up-to-the-minute tax resistance news:


Just when I think I’ve heard it all about the troubles at the IRS, everything turns out to be worse than I heard:

  • Remember when I told you about how the IRS was rolling out a new way for people to sign on to their on-line systems, and that it was a bit invasive, difficult, and buggy? And then remember when I told you how the rollout was going poorly and generating a lot of push-back? Well, the awful just continues to pile up and now the IRS is scrapping the new sign-on process and going back to the drawing board. Meanwhile, some seven million people may have tried to use the new process to log in, a process that included sending in “selfies” for biometric testing, which attracted the ire of privacy advocates. The contractor who designed and operated the identification verification service says these people can request to have these selfies deleted. Reading between the lines, I think this contractor is going to try to force everybody to use the back-up plan that was already in place for if the automatic selfie-check didn’t work: to have a video chat with an employee who would “eyeball” the chatter to see if their identity matches up with what’s on their paperwork. This isn’t really any less invasive than the selfie method, but maybe it triggers people’s “big brother” alarms less. It’ll certainly be less automated and therefore more expensive and time-consuming.
  • But the IRS is no stranger to doing things the more expensive and time-consuming way. For example, their mail-sorting and -opening machines have been broken for a long time, and IRS employees now have to do the work by hand. This means that if you send them a check, it takes them longer than it should for them to get that check out of the envelope and into the U.S. Treasury. This delay also means the government loses out on interest they could be earning on that money. How much interest? About $165 million a year. It would only cost $650,000 to buy completely new machines, or $365,000 to repair the broken ones.
  • And remember how I told you how the IRS had stopped sending out some enforcement notices to taxpayers? Taxpayers were getting frightening notices suggesting that the IRS didn’t think they’d filed their taxes, when in fact their tax returns were sitting in an enormous pile of tax returns the agency hadn’t gotten around to processing yet. So the IRS said it would stop sending out a few types of notice until it got all that sorted out — but said that it couldn’t stop sending out a bunch of others because it might mean they’d lose their chance to go after genuine tax scofflaws. Well, now they’ve thrown in the towel and said they’ll stop sending out a dozen more types of notices including the balance due, balance due second notice, notice of intent to levy, and withholding compliance letters that are standard issue to tax resisters like myself.
  • And remember how I told you that the IRS had a backlog of some 14 million unprocessed tax returns and other taxpayer correspondence? Turns out it’s more like 24 million. Meanwhile: “The agency sought to fill 5,000 positions for several campuses across the country in time for this tax season but was able to hire fewer than 200.”
  • In other news, the IRS is eager to reduce the size of the underground economy by demanding more reports on gig workers and others who get irregular payments through platforms like Paypal, Venmo, Etsy, and Zelle. But this isn’t going smoothly either. It seems to be raising more resentment than tax money, at least so far. And it’s easy to bypass. If you pay someone using one of these platforms and explicitly say you’re paying for goods or services, maybe it’ll eventually get reported as income. But if you don’t say this, as far as the platform is concerned maybe you’re just sending a gift or reimbursing someone for part of a meal you shared where they picked up the tab. Is today’s IRS going to send auditors out to make sure nothing falls through the cracks this way? Yeah sure.

In other news:

  • The tax strike against the Edmonton Incinerator continues to attract more strikers as the early adopters prepare for their first day in court.
  • Turkish opposition politician Kemal Kılıçdaroğlu announced that he plans to refuse to pay his utility bills until president Erdoğan withdraws 50% price hikes instituted at the beginning of the year. Some Alevist cemevis have also stopped paying.
  • The ragtag human guerrilla war against the traffic ticket robots continues, with robots succumbing to human attacks or being frustrated by human ingenuity in the U.K., Australia, Brazil, Italy, and France in recent weeks.

Some links from hither and yon:

And here is some more news about the ongoing troubles at the IRS.

  • This CNN Business story goes in some depth into how a loose coalition of activists forced the IRS into an embarrassing and costly retreat from its plan to use facial recognition technology to verify the identity of taxpayers using its online account portal.
  • This note from the National Taxpayer Advocate gives more details about the IRS plan to stop issuing certain enforcement action notices while it tries to deal with the enormous backlog of unprocessed returns and other correspondence. For example: “If a taxpayer’s account has been assigned to one of the IRS’s automated levy programs (ALPs), the IRS is also suspending the levies made by those programs…” The agency will also not be able to pursue many new levies because in order to do so, it must first send the taxpayer a letter informing them of their right to request a Collection Due Process hearing, and they’ve temporarily stopped the automatic sending of those letters.
  • The New York Times took a dive into the woes at the IRS: “Decades of Neglect Leave I.R.S. in Tax Season ‘Chaos’.”
  • Politico did the same: “ ‘They went down hard’: IRS’ tax season woes rooted in pandemic, long funding slide.” Excerpt:

    Some 53,000 IRS employees are still on remote work — about two-thirds of the agency’s workforce, which an IRS spokesperson characterized as “a maximized telework posture.”

    But privacy rules prevent remote processing of the millions of paper tax returns mailed to the IRS, as well as the examination of returns with discrepancies from IRS records, the issuance of refunds and dealing with other taxpayer mail.

  • The Transactional Records Access Clearinghouse at Syracuse University issued a report showing that the IRS audits the poorest American households at five times the rate as the rest. This seems to be an effect of the agency’s plummeting rate of audits of the well-to-do combined with its increasing use of cheap-and-easy “correspondence audits” against low-income taxpayers who apply for the Earned Income Tax Credit. As the National Taxpayer Advocate puts it:

    The IRS correspondence audit process is structured to expend the least amount of resources to conduct the largest number of examinations — resulting in the lowest level of customer service to taxpayers having the greatest need for assistance.

  • Last Summer, the U.S. House of Representatives passed a spending bill that would have boosted the IRS budget. That bill got bogged down in Congress before anything could come of it. A recent appropriations bill resurrected the IRS budget boost, but pared it way back, so now the agency budget will only rise by 6%. These days that’s hardly enough to keep up with inflation. And the appropriations bill restricts how various parts of the increase can be spent, so some parts of the agency budget — tax enforcement for example — will see even smaller increases.

Some tabs that have slid through my browser in recent days:

War Tax Resistance

  • The National War Tax Resistance Coordinating Committee is holding its biannual conference . It will be an on-line conference. You can find the conference schedule and information about how to register at the NWTRCC website.
  • War tax resistance season has kicked off in Spain. Activists in Bilbao scaled the fence surrounding the Juan de Garay military barracks and hung banners reading (in Basque) “Military spending €43,000 million”/“#TaxResistance”. They have also opened up “Tax Objection Offices” in various parts of the country at which people can come to get counseling on how to resist their taxes effectively.
  • At the NWTRCC blog, tax resister William E. Ruhaak shared his experience trying to get the government to acknowledge his carefully-drafted, personal “statement of conscience.” He fought a determined pro se legal battle to get the U.S. Tax Court to admit his statement of conscience as evidence in his tax appeal. He believes such a struggle is important in order to defend “The fundamental human right to publicly express an opinion or belief. And also the right to have a written expression of that belief included in government documentation for future reference.” The Court eventually gave in and added his statement as a piece of evidence, but seemingly only to humor him. The ruling in his case reads in part:

    We nevertheless admonish petitioner that instituting future proceedings before the Tax Court for the purpose of advancing frivolous arguments relating to his conscientious objection to the payment of Federal taxes is likely to result in the imposition of a significant section 6673 penalty against him. We recognized four decades ago that “there has been a long and undeviating parade of cases in this and other courts” rejecting the arguments of conscientious objectors who sought to avoid paying “the part of their taxes which they estimated to be attributable to military expenditures and to which they objected because of their religious, moral, and ethical objections to war and because of their claimed ‘rights’ under various constitutional provisions, the Nuremberg Principles, international law, and numerous international agreements and treaties.” Greenberg v. Commissioner, 73 T.C. 806, 810 (). At this late date, the Court will not condone the continued assertion of similar frivolous positions in meritless litigation that wastes both its own limited resources and those of the IRS.

  • The War Resisters League has released its annual “Where Your Income Tax Money Really Goes” pie chart fliers, based on the Biden Administration’s proposed budget for . As Pentagon spending continues to rise, and yet more millions are being spent to arm Ukraine, pie chart aficionados may be surprised to see that the military-spending slice of the pie chart seems to have noticibly shrunk this year. Ed Hedemann and Ruth Benn, who do the research and composition for the pie chart, explain why. In part, the reason is that they are operating on the proposed budget, not whatever budget (and supplementary appropriations) Congress will eventually, tardily enact. The Biden Administration’s proposed budget is chockablock with a wish list of non-military spending that Congress will probably not enact. The absolute amount of military spending has risen substantially, but relatively it looks smaller because of all that extra wish list spending.
  • The latest NWTRCC newsletter is out, with a preview of the upcoming tax filing season and other news from the American war tax resistance scene.

IRS Woes

  • Nina Olson was the “National Taxpayer Advocate” from , a sort of independent ombudsman/oversight office within the IRS. She says the agency now is the worst she’s seen it. Excerpt:

    The only thing that comes close to the problems we’re seeing now at the Internal Revenue Service was in 1985, when the agency was rolling out some new technology—technology it’s still using today. Back then, the processing centers got so behind on their work that employees started hiding tax returns in closets and putting them in bags in the trash. Now it’s way worse, with the IRS, for the second year in a row, entering the filing season with a backlog of millions of not yet processed returns and pieces of correspondence.

  • The current National Taxpayer Advocate released an amusing blog post about how pathetic and outdated the IRS processes for handling tax returns are. Excerpts:

    When I released my annual report in , I said that paper is the IRS’s Kryptonite and the IRS is buried in it. The reason paper returns are so challenging is that the IRS still has not implemented technology to machine read them, so each digit on every paper return must be manually keystroked into IRS systems by an employee.

  • The IRS has announced that it plans to hire thousands of new workers to try to deal with its paperwork backlog. But, in a tight labor market, and unable to offer competitive pay rates to compensate for the soul-crushing tedium ($15.61/hour anyone?), they’re finding it a challenge to turn those plans into personnel. The Washington Post took a look at a recent job fair the agency held.
  • A while back, the U.S. government decided it would take some of the IRS’s stale inventory of unpaid tax debt out of its hands and turn those accounts over to private debt collection companies to see if they’d have any more luck collecting. That initiative “has brought in only about half as much money as projected, according to a new audit, while racking up costs the agency has not properly reported.”
  • IRS employees don’t follow the rules on paid time-off, with a suspicious pattern of sick leave days allowing employees to make their own three-day weekends and extended holidays.

Miscellaneous

  • The human battle against robot traffic ticket cameras continues, with cameras spray painted in France, chopped down in Italy, shot in England, rammed in Belgium, shattered in Spain, torched in France, belled in Australia, destroyed in France and Réunion, and stoned in Germay in recent weeks.
  • Catalan separatist group / government-in-exile Council for the Republic is promoting a tax redirection campaign in which Catalan citizens withhold the portion of their taxes that would go to the Spanish monarchy or to its repression apparatus, and give that money instead to Front Republicà d’Acció Solidària or some such group working for Catalan independence.
  • Doomed, quixotic, gonzo tax resister John McAfee is trying to get in the last word by means of a set of interviews he gave when he was on the run from the law. In them, he explains why he stopped paying. Excerpts:

    I’d just had enough. I’d paid $50 million in income tax over the years. I thought that was plenty. I hadn’t paid tax since I went to Belize, but technically, as an American citizen, even if you’re not living in the country, using the services and driving on the roads, you still have to file and pay 30% of your income to the United States. The only two countries in the world that enforce that rule are the United States and Eritrea! How [frigging] bizarre is that? Anyway, I just said, “I’m sorry. This is insane. I’m not doing this anymore.”

    [I]n America, income tax is in fact unconstitutional anyway. It was only ever created to fund the war effort in , but that edict, like many others, was never extinguished after the need for it ceased to exist.

    I was telling people that I thought taxes were illegal, and if they also felt that they were illegal and/or unjust they should just stop paying, too. Not just that, I was showing them how to do it without getting caught.

    Sounds like McAfee drank the constitutionalist tax protester koolade.
  • I stumbled somehow on the No Obligation Challenge website. It looks like a U.K. version of the familiar U.S. tax protester song-and-dance (“Did you know there is no law obligating you to pay council tax?”) but I was impressed by the quality of the graphic design and layout of the website, which is head and shoulders above what I usually see from that segment of the fringe.

Some recent links from here and there:


Tax resistance links from hither and yon:


It’s been a while since I’ve checked in on how the war is going between the ragtag human rebels and the robot traffic ticket hordes. Looks like things have been busy.


In other news…


Some recent links of interest:


The latest tax resistance news to hit the web:


Some recent news from here and there:


Meanwhile:


Some tabs that have slid through my browser in recent days:

  • The IRS published a new estimate of the federal “tax gap” — the difference between the amount of taxes people legally owe and what they actually fork over. The new estimate, which is based on data from the period, puts the tax gap at almost $500 billion dollars. The government recovers some of that through nagging and enforcement actions, leaving about $428 billion that never gets captured. I haven’t looked into the methodology by which these numbers were conjured up. Several years ago I took a deeper look and found that these estimates typically did a lot of extrapolating from even older guesstimates. It’s also the sort of calculation that must necessarily concentrate on “known unknowns” while the “unknown unknowns” remain in the shadows. As a result, it’s the kind of number that ought to have broad error-bars around it, but for some reason it’s always reported as a single, precise amount.
  • Last time I checked in with the “Don’t Pay” U.K. campaign, it was collecting signers to a pledge to begin refusing to pay home energy bills on if the pledge were to get a million signers (they had collected 108,000 ). When I look at their site to day, I see that they have pivoted a bit. Now they claim that 256,924 people “have pledged to strike” on , and they don’t mention anything about a one-million-person threshold.
  • The scrappy human rebellion against the traffic ticket robots continues. Shotgun fire in Cyprus, blinding paint in Germany and France, fire and paint in France, blunt force trauma in Germany, lens-smashing and legal action in Spain, an angle grinder in France, more paint in Germany, a dozen stacked tractor tires in France, ramming and yet more paint in Germany were among the tactics used against the radar cameras.
  • Spartacus Educational profiles Women’s Tax Resistance League pioneer Octavia Lewin.

Some tabs that have slid across my browser in recent days:


Some tax resistance news from hither and yon:

  • A group of people in the Netherlands called Belastingstaking voor Klimaat (“Tax Strike for Climate”) have decided to no longer “silently pay for global warming” via government subsidies of fossil fuels. They are refusing to pay 5% of their income tax, as that is their rough estimate of how much of central government spending (and tax breaks) subsidizes CO2-generating companies: about €17.5 billion per year. They are also using the official tax adjustment and appeals process to press their claims
    “Belastingstaking voor Klimaat” banner and signs held at the Climate March in Rotterdam, 2022
  • The “Don’t Pay U.K.” has been ramping up its public protests. One of their tactics is to stage protests in warmed public buildings (to highlight how prohibitively expensive it is to heat their own homes). In one action, the protesters sang a song to the tune of Your Cheatin’ Heart including the lyrics “your heating chart will tell on you”.
  • American war tax resisters Robert Randall and Marjorie Nelson have died. Randall was a regular participant at NWTRCC events like their periodic national meetings and the School of the Americas protests, and is one of a small, select group of war tax resisters who have had their homes seized by the IRS for their refusal. Marjorie Nelson worked as a physician with a Quaker war relief program in Vietnam during the American war there, and survived 50 days as a prisoner of war after she was captured during the Tet Offensive. In she tangled with the IRS in court after the agency hit her with a “frivolous filing” penalty for taking a “war tax deduction” on her tax return.
  • In response to a surge in Americans renouncing their U.S. citizenship, the U.S. Department of State abruptly raised its fees for processing such renunciations from $450 up to $2,350 some years back. Now, in response to a lawsuit by some expats who claim this amounts to unjust coercion and a violation of their 5th and 8th Amendment rights, Rina Bitter, the U.S. Assistant Secretary for Consular Affairs, told the court “the Department intends to pursue rule-making to reduce the fee for processing CLN requests from the current amount of $2,350 to the previous fee of $450.”
  • More attacks on automated traffic ticket-generating speed cameras in Germany and France.

Tax resistance news from hither and yon:


Some tax resistance news from here and there: