How you can resist funding the government → the tax resistance movement → birth of the modern American war tax resistance movement → Irwin Hogenauer

From the Spokane Daily Chronicle:

Tax Protest Techniques Told

Military expenditures take up 53 percent of the national budget, “a disproportionate amount,” but there are ways to protest it, Irwin Hogenauer, a war tax resistance counselor, said here .

“Resistance can take two directions: Personal, by not paying taxes to carry out your convictions, disengaging yourself from the production of war material; and public, making it a political effort to raise the social consciousness of others,” Hogenauer said in an interview.

Some methods of tax resistance are legal and others are not, he added. One that is legal is to file a return with a letter of protest, saying the money is being paid under duress, he said.

“Let your employer and your friends know how you feel,” Hogenauer said. “But the government still gets the money. That’s one of the difficulties.”

Hogenauer, 66, has been a volunteer war tax resistance counselor in Seattle for 30 years. Before he retired four years ago he said he showed his resistance to use of tax money for war materials by refusing to file a yearly tax return.

He was never prosecuted, Hogenauer said, although from time to time an Internal Revenue Service employee would appear at his door.

“But that’s not unusual,” he said. “Thousands of people across the nation don’t file a tax return and there are no efforts at prosecution of most of them. It is selective and hit-and-miss.”

Hogenauer is in Spokane today to lead a “Personal Responses to War Taxes Workshop” sponsored by the Spokane Fellowship of Reconciliation.

He said he was one of about a half dozen conscientious objectors during World War Ⅱ who formed a tax refusal committee.

He said there is no way of knowing how many people refuse to pay income tax, but said the number is increasing.

Hogenauer cautioned that there is always the potential for prosecution and incarceration of war tax resisters. The IRS can get the tax payments and penalties from bank accounts, wages and seizure of property.

“But even for refusal to pay the telephone tax, the amount is so small, say $12 a year, that it would cost the government a minimum of $50 or more to begin to collect it.”

He said he advocates total disarmament of the United States, and unilateral disarmament of the rest of the world [sic].

Asked if he would approve of disarmament if the United States were the only country to go through with it, Hogenauer said:

“That’s fine. It’s about time some country take the lead. The strongest need to do it because the weakest won’t.”

Hogenauer was among that group of World War Ⅱ conscientious objectors who qualified for civilian work camps but then soured on the idea and decided that they could not accept being conscripted even into civilian work tangentially-related to the war effort. He went AWOL from his civilian work camp and ended up doing 10 months of a two year sentence in prison.

Here’s a second article on Hogenauer’s resistance, from :

No tax woes — he just doesn’t file

Irwin Hogenauer doesn’t fret or fume as tax deadline nears. The 70-year-old Quaker and war protester just keeps doing what he’s done  — refuse to pay.

To protest spending taxes on the military, Hogenauer hasn’t filed a tax return for 35 years.

“I’ve lived a life of principle and I’ll continue to stand by it,” he says.

Occasionally, the Internal Revenue Service checks up on him.

“Once they came to my door and asked me to sit down with them and fill out a form,” he says. “I told them I wasn’t interested.”

Another time, he had a chat with an IRS official in Tacoma, who said “he would be sure my papers would come across his desk and I’d be hearing from him. I never heard a single thing from him,” says Hogenauer.

He is one of a small but committed group of people who resist paying income tax because of moral objection to war.

Few, however, are so extreme. Most file proper 1040 forms and, like Roman Catholic Archbishop Raymond Hunthausen of Seattle, withhold a port of their tax equivalent to the budget’s percentage of military spending. Others wind up paying when the IRS closes in.

But Hogenauer feels that even filing a return cooperates “with the system of war.”

Why hasn’t the IRS grabbed him?

One reason is that his income usually hasn’t been taxable. Hogenauer, who is retired, has held a variety of jobs, including milk truck driver, bowling alley attendant, school janitor, children’s program director, carpenter, and YMCA executive secretary.

“People who are conscientious objectors often mold their lifestyles so they don’t have any taxes to pay,” said Helen Provost-Kees, IRS spokeswoman.


From the Afro American:

Tax resisters give money to agency

Several hundred tax resisters, who have refused to pay their taxes as a protest against government military spending, turned over their tax money to a Roman Catholic agency which runs a soup kitchen for the poor at a ceremony in Philadelphia .

The event at St. John’s Hospice, 13th and Race Sts, is part of a war tax resisters’ witness and rally which started at noon at City Hall West, Philadelphia.

The funds were received by Brother Stanley O’Neil. The hospice is run by the Brothers of the Good Shepherd.

Following the presentation at the Hospice rally participants met with Senators Arlen Specter and John Heinz at their offices in the Federal Building, 6th and Arch Sts, Philadelphia, to petition for the transfer of military taxes to peaceful purposes.

The rally is being organized by the War Tax Concerns Committee of the Philadelphia Yearly Meeting of the Religious Society of Friends (Quakers).

Bill Strong, of the committee staff, said a growing number of Quakers and other Philadelphians are refusing to pay their taxes through a variety of methods including: non-payment of the military portion (34 percent of income taxes goes for current military spending), non-payment of the three per cent “military tax” levied on phone bills, adaptation to a simpler life style below the taxable level, and general protest activities.

Speakers at the rally included Peggy Hasbrouck, of the Brandywine Peace Community; Robin Harper, of Pendle Hill, a tax refuser for the past 19 years; Lillian Willoughby, a founder of the Movement for a New Society, a social change agency based in Philadelphia; Joe Volk, peace education secretary of the American Friends Service Committee and Father Paul Washington, Episcopal Church of the Advocate, Philadelphia. The program will include music by several high school choral groups.

For a while, it seems, Bill Strong was the Philadelphia go-to guy for quotes about Quaker War Tax Resistance. Here’s another article, from that confusedly refers to war tax resistance as a modern invention among Quakers rather than an old tradition being rediscovered after nearly a century of near-dormancy:

Quakers consider withholding taxes to protest arms

For three centuries, Quakers have refused to go to war. Now, an increasing number of them are considering whether they also should refuse to help pay the country’s military bills.

Tax resistance — withholding all or part of tax payments as a protest against military spending — will be the central topic of discussion among Quakers gathered at the Friends Meeting House here for the Philadelphia Yearly Meeting.

The program for the yearly meeting, which began and concludes , lists tax resistance as a “burning concern” for Quakers to consider.

A grass-roots interest in tax resistance has developed among Quakers in the 100 monthly meetings — local Quaker congregations — in Pennsylvania, New Jersey, Delaware and Maryland that make up the Philadelphia Yearly Meeting, according to William Strong of the yearly meeting’s War Tax Concerns Committee.

The issue was one of three main topics of concern suggested by the monthly meetings for this year’s agenda, said Betty Balderston of the yearly meeting’s Committee on Aging.

Some Quakers “never have seen their own financial involvement” in war, even though they might have worked for peace, said Strong, a former bank trust officer.

Historically, the burden of opposing war has fallen on young Quaker men who refuse to fight, Strong said. Tax resistance spreads the responsibility to other Quakers.

And here’s an Associated Press dispatch from :

Quaker-Led Tax Protest Gets Boost from Other Faiths

Quakers are taking the lead in a growing movement that subjects members to a painful dilemma — obeying the law or following their pacifist beliefs by refusing to pay taxes that go to the military.

When most Americans meet the Internal Revenue Service deadline Friday for filing income tax returns, up to 10,000 forms from Quakers will contain adjustments for withholding the “war tax,” said Bill Strong, a member of the Religious Society of Friends’ War Tax Committee.

“I used to think three years ago that this was an off-the-wall, peculiar obsession of a handful of particular Quakers,” said Strong, who has chosen to keep his income below the taxable level for three years.

“But we’re convinced now that this is moving to the center. You’re getting people who are thinking about it for the very first time. That’s exciting,” Strong said.

Other churches are beginning to join the movement, Strong said, adding he’s particularly heartened by support from Roman Catholics.

“We’re 100,000; they’re 50 million. When our concern starts bouncing back as their concern, don’t you think we feel good?”

Some members of the two faiths were preparing to join in protest , when several hundred protesters planned to turn over their tax money to the Catholic hospice Brothers of the Good Shepherd during a Quaker witness and afternoon rally at City Hall.

The protest was among 70 planned across the country, with thousands of Quakers participating, said Strong, 53, who is on leave from his job as a trust officer at a bank to advise tax resisters.

Quakers, who abhor killing and live by the creed of “God in every man,” helped lead the struggle to free American slaves in the early 19th century. Some were imprisoned for refusing to fight in World War Ⅰ; others persuaded Congress in to establish a conscientious objector provision to the draft laws.

The Quakers’ tax resistance has taken many forms.

Some have refused to pay a 3 percent excise tax on their telephone bills, which Strong claims raises $2 billion a year for the military.

Others refuse to pay 36 percent of their income taxes, claiming 28 percent goes to the military and 8 percent represents interest on the Social Security trust fund which they say goes to the military.

And some have also withheld an additional 17 percent of their taxes that they say covers the cost of past wars, including veterans payments and war-related interest on the national debt, Strong said.

“For others, withholding 53 percent isn’t enough because they know that no matter what taxes you put in, they go to the military. And they refuse all taxes, turning in a blank 1040. That’s a criminal offense,” Strong said.

A Quaker in Seattle, Irwin Hogenauer, 70, says he hasn’t paid taxes since .

“I’ve lived a life of principle and I’ll continue to stand by it,” he said.

Hogenauer was the subject of my Picket Line entry. A different version of the above article continues as follows:

Hogenauer, who is now retired, managed for most of his working life to keep his income below the taxable level.

“People who are conscientious objectors often mold their lifestyles so they don’t have any taxes to pay,” said Helen Provost-Kees, an IRS spokeswoman in Seattle.

Single people who earn $5,400 or less a year or couples who earn under $7,400 owe no taxes, she said.

Still, the decision to break the tax law is difficult for many.

“It troubles us to find ourselves in conflict with what we judge to be a fair obligation to pay the taxes,” said Joe Volk, secretary of the American Friends Service Committee’s Peace Education branch and a tax resister since .

Robin Harper is still an active tax resister. Lilian Willoughby remained a dedicated activist into her 90s, and died in . Joe Volk is now the executive secretary of the Friends Committee on National Legislation. Paul Washington died in after a long career of shaking things up in Philadelphia.


Around the middle of April as the federal income tax filing deadline approaches, tax resistance articles hit the media frequently. Here are two examples from past years:

“Minister Refuses to File Tax Return” Ocala Star-Banner
Maurice McCrackin again declares his war tax resistance.
“Others join Quaker tax protest” The Southeast Missourian
Quaker Bill Strong thinks war tax resistance “is moving to the center” and notes recent support from Catholics. Irwin Hogenauer is also quoted.

Around the middle of April as the federal income tax filing deadline approaches, tax resistance articles hit the media frequently. Here are some examples from past years:

“White House Picketed by Foes of Segregation, Taxes and Nerve Gas” New York Times
Reports on White House picketers featuring members of the Peacemakers, including war tax resister Max Sandin.
“Singer Again Refuses To Pay Her Income Tax” The Modesto Bee
Joan Baez sends a protest letter to the IRS instead of a check. Roy Kepler also quoted.
“No tax woes — he just doesn’t file” The [Spokane] Spokesman-Review
War tax resister Irwin Hogenauer hasn’t filed a tax return for 35 years. (don’t miss the ad below the article for a special on the Sony Walkman: only $89.00)
“When morals clash with Uncle Sam’s bill” Gainesville Sun
An op-ed piece by Horace G. Davis on personal entanglement with the military-industrial complex includes notes on Raymond Hunthausen and some of the publications of the war tax resistance movement.
“Tax resisters turn cash over to ‘common good’ ” Wilmington Morning Star
Clare Hanrahan is redirecting her taxes to a group that helps the homeless. “We’re not evading taxes. We’re redirecting them and putting them where they’ll do the most good, immediately.” Also quotes Karen Marysdaughter.
“Protesters oppose death, taxes” The Tuscaloosa News
Susan Quinlan, Larry Harper, and Bill Ramsey discuss war tax resistance.
“Protesting war, a few dollars at a time” St. Petersburg Times
Ruth Paine is the focus of this article. Ruth Benn and Mary Ann C. Holtz are also quoted.
“Outraged by war, tax resisters ignore filing deadline” The [Fredericksburg, Virginia] Free Lance-Star
Karl Meyer and Ruth Benn are quoted in this piece on the war tax resistance movement.

The time has come, and that time was .

The time has come. The spectacle of the United States — with its jet bombers, helicopters, fragmentation and napalm bombs, and disabling gas — carrying on an endless war against the hungry, scantily armed Vietnamese guerrillas and civilians… this spectacle will go down in history alongside the unforgivable atrocities of Italy in Ethiopia. The spectacle of the United States invasion of the Dominican Republic — again pitting our terrifying weaponry mainly against civilians armed with rifles… this spectacle will go down in history alongside Russia’s criminal intervention in Hungary. But the spectacle of the indifference of so many Americans to the crimes being committed in their names, by their brothers, and with their tax money… this spectacle reminds us more and more of the indifference of the majority of the German people to the killing of six million Jews. The United States government has not reacted constructively to legitimate criticism, protests, and appeals: by world leaders including the Pope, U Thant, and President DeGaulle; by United States leaders including Senators Morse, Gruening, Church, Fulbright, Robert Kennedy, Eugene McCarthy, and Stephen Young; by hundreds of thousands of citizens including 2,500 clergymen and countless professors who placed protest advertisements in leading newspapers; by innumerable students, many tens of thousands of whom have taken their protest to Washington on several occasions; by celebrated individuals such as the Rev. Martin Luther King, Robert Lowell, Arthur Miller, and Dr. Benjamin Spock; and by leading newspapers, including the New York Times. We believe that the ordinary channels of protest have been exhausted and that the time has come for Americans of conscience to take more radical action in the hope of averting nuclear war. Therefore, the undersigned hereby declare that at least as long as U.S. Forces are clearly being used in violation of the U.S. Constitution, International Law, and the United Nations Charter… We will refuse to pay our federal income taxes voluntarily. Some of use will leave the money we owe the government in our bank accounts, where the Internal Revenue Service may seize it if they wish. Others will contribute the money to CARE, UNICEF, or similar organizations. Some of us will continue to pay that percentage of our taxes which is not used for military purposes. We recognize the gravity of this step. However, we prefer to risk violating the Internal Revenue Code, rather than to participate, by voluntarily paying our taxes, in the serious crimes against humanity being committed by our government.

350 Balk at Taxes in a War Protest

Ad in Capital Paper Urges Others to Bar Payment

Some 350 persons who disapprove of the war in Vietnam announced that they would not voluntarily pay their Federal income taxes, due . They urged others to join them in this protest.

The Internal Revenue Service immediately made clear that it would take whatever steps were necessary to collect the taxes.

The group announced its plans in an advertisement in The Washington Post.

“We will refuse to pay our Federal income taxes voluntarily,” the advertisement said. “Some of us will leave the money we owe the Government in our bank accounts, where the Internal Revenue Service may seize it if they wish. Some will contribute the money to CARE, UNICEF or similar organizations. Some of us will continue to pay that percentage of our taxes which is not used for military purposes.”

Joan Baez, Lynd, Muste

The first signature on the advertisement was that of Joan Baez, the folk singer. Others who signed it were Staughton Lynd, the Yale professor who traveled to North Vietnam in violation of State Department regulations, and the Rev. A.J. Muste, the pacifist leader.

The advertisement contained a coupon soliciting contributions for the protest. The ad said that further information could be obtained from Mr. Muste at Room 1003, 5 Beekman Street, New York City.

Those who placed the advertisement — which bore the heading “The Time Has Come” — said that those who sponsored it “recognize the gravity of this step. However, we prefer to risk violating the Internal Revenue Code, rather than to participate, by voluntarily paying our taxes, in the serious crimes against humanity being committed by our Government.”

The advertisement mentioned not only the war in Vietnam “against hungry, scantily armed Vietnamese guerrillas and civilians” but also “the spectacle of the United States invasion of the Dominican Republic,” an event the sponsors said “will go down in history alongside Russia’s criminal intervention in Hungary.”

Cohen Is Determined

The determination of Internal Revenue to collect the taxes the Government is owed was expressed in a formal statement by the Commissioner of Internal Revenue, Sheldon S. Cohen.

He said Internal Revenue would take “appropriate action” to collect the taxes “in fairness to the many millions of taxpayers who do fulfill their obligations.”

The Government has been upheld in court on all occasions when individuals have refused to pay taxes because of disapproval with the uses to which their money was being put, revenue officials said.

Ad Prepared Here

The headquarters of the Committee for Nonviolent Action, 5 Beekman Street, said that it had prepared the advertisement carried in the Washington newspaper after receiving 350 responses to invitations it had sent out soliciting participation in “an act of civil disobedience.”

A spokesman for the committee said that Mr. Muste, the chairman, was out of town and would return in about a week. The spokesman said that although monetary contributions in response to the advertisement had not yet begun to come in, the committee was prepared to mail literature explaining its program to those who responded to the advertisement.

The spokesman said that the tax protest had been intended to represent “a more radical and meaningful protest against the Vietnam War.”

The committee announced that members would appear at in front of the Internal Revenue Service office, 120 Church Street, to distribute leaflets concerning the tax protest.

It also said that a rally and picketing would be staged from , in front of the Federal Building in San Francisco under the sponsorship of the War Resisters League. The league also has offices at 5 Beekman Street.

With press coverage like this, including even the address to write to for more information, Muste hardly needed to pay for ad space in the Times (assuming they would have printed the ad — many papers rejected ads like this).

Some other names I recognize from the ad are Noam Chomsky, Dorothy Day, Dave Dellinger, Barbara Deming, Diane di Prima, Lawrence Ferlinghetti, Milton Mayer, David McReynolds, Grace Paley, Eroseanna Robinson, Ira Sandperl, Albert Szent-Gyorgyi, Ralph Templin, Marion Bromley, Horace Champney, Ralph Dull, Walter Gormly, Richard Groff, Irwin Hogenauer, Roy Kepler, Ken Knudson, Bradford Lyttle, Karl Meyer, Ed Rosenthal, Maris Cakars, Gordon Christiansen, William Davidon, Johan Eliot, Carroll Pratt, Helen Merrell Lynd, E. Russell Stabler, Lyle Stuart, John M. Vickers, and Eric Weinberger.

The text of the ad (without the signatures and “coupon”) is as follows:

The Time Has Come

The spectacle of the United States — with its jet bombers, helicopters, fragmentation and napalm bombs and disabling gas — carrying on an endless war against the hungry, scantily armed Vietnamese guerrillas and civilians… this spectacle will go down in history alongside the unforgivable atrocities of Italy in Ethiopia.

The spectacle of the United States invasion of the Dominican Republic — again pitting our terrifying weaponry mainly against civilians armed with rifles… this spectacle will go down in history alongside Russia’s criminal intervention in Hungary.

But the spectacle of the indifference of so many Americans to the crimes being committed in their names, by their brothers, and with their tax money… this spectacle reminds us more and more of the indifference of the majority of the German people to the killing of six million Jews.

The United States government has not reacted constructively to legitimate criticism, protests and appeals:

  • by world leaders including the Pope, U Thant and President De Gaulle —
  • by United States leaders including Senators Morse, Gruening, Church, Fulbright, Robert Kennedy, Eugene McCarthy and Stephen Young —
  • by hundreds of thousands of citizens including 2,500 clergymen and countless professors who placed protest advertisements in leading newspapers —
  • by innumerable students, many tens of thousands of whom have taken their protest to Washington on several occasions —
  • by celebrated individuals such as the Rev. Martin Luther King, Robert Lowell, Arthur Miller and Dr. Benjamin Spock —
  • and by leading newspapers, including the New York Times.

We believe that the ordinary channels of protest have been exhausted and that the time has come for Americans of conscience to take more radical action in the hope of averting nuclear war.

Therefore, the undersigned hereby declare that at least as long as U.S. Forces are clearly being used in violation of the U.S. Constitution, International Law and the United Nations Charter…

We will refuse to pay our federal income taxes voluntarily

Some of us will leave the money we owe the government in our bank accounts, where the Internal Revenue Service may seize it if they wish. Others will contribute the money to CARE, UNICEF or similar organizations. Some of us will continue to pay that percentage of our taxes which is not used for military purposes.

We recognize the gravity of this step. However, we prefer to risk violating the Internal Revenue Code, rather than to participate, by voluntarily paying our taxes, in the serious crimes against humanity being committed by our Government.


Here are a handful of artifacts relating to the American war tax resistance movement circa .

First, some relics that were filed alongside a letter from Herbert Sonthoff to W. Walter Boyd (though I think this filing may be arbitrary and that the letters are not related to each other):

An Open Letter *

At this late date it is pointless to muster the evidence which shows that the war we are waging in Vietnam is wrong. By now you have decided for yourself where you stand. In all probability, if you share our feelings about it, you have expressed your objections both privately and publicly. You have witnessed the small effect these protests have had on our government.

By , every American citizen must decide whether he will make a voluntary contribution to the continuation of this war. After grave consideration, we have decided that we can no longer do so, and that we will therefore withhold all or part of the taxes due. The purpose of this letter is to call your attention to the fact that a nationwide tax refusal campaign is in progress, as stated in the accompanying announcement, and to urge you to consider refusing to contribute voluntarily to this barbaric war.

Signed:

Prof. Warren AmbroseMathematics, M.I.T.
Dr. Donnell BoardmanPhysician, Acton, Mass.
Mrs. Elizabeth BoardmanActon, Mass.
Prof. Noam ChomskyLinguistics, M.I.T.
Miss Barbara DemingWriter, Wellfleet, Mass.
Prof. John DolanPhilosophy, Chicago University
Prof. John EkAnthropology, Long Island University
Martha Bentley HallMusician, Brookline, Mass.
Dr. Thomas C. HallPhysician, Brookline, Mass.
Rev. Arthur B. JellisFirst Parish in Concord, Unitarian-Universalist, Concord, Mass.
Prof. Donald KalishPhilosophy, U.C.L.A.
Prof. Louis KampfHumanities, M.I.T.
Prof. Staughton LyndHistory, Yale University
Milton MayerWriter, Mass.
Prof. Jonathan MirskyChinese Language and Literature, Dartmouth College
Prof. Sidney MorgenbesserPhilosophy, Columbia University
Prof. Wayne A. O’NeillGraduate School of Education, Harvard University
Prof. Anatol RapoportMental Health Research Institute, University of Michigan
Prof. Franz SchurmannCenter for Chinese Studies, University of Calif., Berkeley
Dr. Albert Szent GyorgyInstitute for Muscle Research, Woods Hole, Mass.
Harold TovishSculptor, Brookline, Mass.
Prof. Howard ZinnGovernment, Boston University

* Institutions listed for informational purposes only

P.S. The No Tax for War Committee intends to make public the names of signers, hence if you wish to add your signature, early return is desirable. Contributions are needed, and checks should be made payable to the Committee.

The following page, dated , shows a mock-up of the intended public advertisement showing the signers’ names:

No Income Tax For War! Now Particularly the U.S. War in Vietnam. Statement: Because so much of the tax paid the federal government goes for poisoning of food crops, blasting of villages, napalming and killing of thousands upon thousands of people, as in Vietnam at the present time, I am not going to pay taxes on 1966 income. Name ___. Address ___. [In order to withdraw support from war, particularly the savage and expanding war in Southeast Asia– Some are refusing to pay their total tax, or some portion. ☐ Some have in advance lowered their income so as to owe none. ☐ (for our information, would you like to check which form of nonpayment you are following?) NOTE: There are laws which (although not usually applied to principled refusers) cover possible fine and jail term for non-payment of a legally-owed amount.]

The committee will publish the above statement with names of signers at tax deadline — .

Send signed statements to: NO TAX FOR WAR COMMITTEE, c/o Rev. Maurice McCrackin, 932 Dayton St., Cincinnati, Ohio 45214.

For additional copies of this form, put number you will distribute and name and address on the following lines:
No. _____ Name ____________________
Address _________________________

Signers So Far

  • Meldon and Amy Acheson
  • Michael J. Ames
  • Alfred F. Andersen
  • Ross Anderson
  • Beulah K. Arndt
  • Joan Baez
  • Richard Baker
  • Bruce & Pam Beck
  • Ruth T. Best
  • Robert & Margaret Blood
  • Karel F. Botermans
  • Marion & Ernest Bromley
  • Edwin Brooks
  • A. Dale Brothington
  • Mrs. Lydia Bruns
  • Wendal Bull
  • Mrs. Dorothy Bucknell
  • John Burslem
  • Lindley J. Burton
  • Catharine J. Cadbury
  • Maris Cakars
  • Robert and Phyllis Calese
  • William N. Calloway
  • Betty Camp
  • Daryle V. Carter
  • Jared & Susan Carter
  • Horace & Beulah Champney
  • Ken & Peggy Champney
  • Hank & Henry Chapin
  • Holly Chenery
  • Richard A. Chinn
  • Naom [sic] Chomsky
  • John & Judy Christian
  • Gordon & Mary Christiansen
  • Peter Christiansen
  • Donald F. Cole
  • John Augustine Cook
  • Helen Marr Cook
  • Jack Coolidge, Jr.
  • Allen Cooper
  • Martin J. Corbin
  • Tom & Monica Cornell
  • Dorothy J. Cunningham
  • Jean DaCosta
  • Ann & William Davidon
  • Stanley F. Davis
  • Dorothy Day
  • Dave Dellinger
  • Barbara Deming
  • Robert Dewart
  • Ruth Dodd
  • John M. Dolan
  • Orin Doty
  • Allen Duberstein
  • Ralph Dull
  • Malcolm Dundas
  • Margaret E. Dungan
  • Henry Dyer
  • Susan Eanet
  • Bob Eaton
  • Marc Paul Edelman
  • Johan & Francis Eliot
  • Jerry Engelbach
  • George J. Etu, Jr.
  • Mary C. Eubanks
  • Arthur Evans
  • Jonathan Evans
  • William E. Evans
  • Pearl Ewald
  • Franklin Farmer
  • Bertha Faust
  • Dianne M. Feeley
  • Rice A. Felder
  • Henry A. Felisone
  • Mildred Fellin
  • Glenn Fisher
  • John Forbes
  • Don & Ann Fortenberry
  • Marion C. Frenyear
  • Ruth Gage-Colby
  • Lawrence H. Geller
  • Richard Ghelli
  • Charles Gibadlo
  • Bruce Glushakow
  • Walter Gormly
  • Arthur Goulston
  • Thomas Grabell
  • Steven Green
  • Walter Grengg
  • Joseph Gribbins
  • Kenneth Gross
  • John M. Grzywacz, Jr.
  • Catherine Guertin
  • David Hartsough
  • David Hartsough
  • Arthur Harvey
  • Janet Hawksley
  • James P. Hayes, Jr.
  • R.F. Helstern
  • Ammon Hennacy
  • Norman Henry
  • Robert Hickey
  • Dick & Heide Hiler
  • William Himelhoch
  • C.J. Hinke
  • Anthony Hinrichs
  • William M. Hodsdon
  • Irwin R. Hogenauer
  • Florence Howe
  • Donald & Mary Huck
  • Philip Isely
  • Michael Itkin
  • Charles T. Jackson
  • Paul Jacobs
  • Martin & Nancy Jezer
  • F. Robert Johnson
  • Woodbridge O. Johnson
  • Ashton & Marie Jones
  • Paul Jordan
  • Paul Keiser
  • Joel C. Kent
  • Roy C. Kepler
  • Paul & Pauline Kermiet
  • Peter Kiger
  • Richard King
  • H.A. Kreinkamp
  • Arthur & Margaret Landes
  • Paul Lauter
  • Peter and Marolyn Leach
  • Gertrud & George A. Lear, Jr.
  • Alan and Elin Learnard
  • Titus Lehman
  • Richard A. Lema
  • Florence Levinsohn
  • Elliot Linzer
  • David C. Lorenz
  • Preston B. Luitweiler
  • Bradford Lyttle
  • Adriann van L. Maas
  • Ben & Sue Mann
  • Paul and Salome Mann
  • Howard E. Marston, Sr.
  • Milton and Jane Mayer
  • Martin & Helen Mayfield
  • Maurice McCrackin
  • Lilian McFarland
  • Maureen & Felix McGowan
  • Maryann McNaughton
  • Gelston McNeil
  • Guy W. Meyer
  • Karl Meyer
  • David & Catherine Miller
  • James Missey
  • Mark Morris
  • Janet Murphy
  • Thomas P. Murray
  • Rosemary Nagy
  • Wally & Juanita Nelson
  • Marilyn Neuhauser
  • Neal D. Newby, Jr.
  • Miriam Nicholas
  • Robert B. Nichols
  • David Nolan
  • Raymond S. Olds
  • Wayne A. O’Neil
  • Michael O’Quin
  • Ruth Orcutt
  • Eleanor Ostroff
  • Doug Palmer
  • Malcolm & Margaret Parker
  • Jim Peck
  • Michael E. Pettie
  • John Pettigrew
  • Lydia H. Philips
  • Dean W. Plagowski
  • Jefferson Poland
  • A.J. Porth
  • Ralph Powell
  • Charles F. Purvis
  • Jean Putnam
  • Harriet Putterman
  • Robert Reitz
  • Ben & Helen Reyes
  • Elsa G. Richmond
  • Eroseanna Robinson
  • Pat Rusk
  • Joe & Helen Ryan
  • Paul Salstrom
  • Ira J. Sandperl
  • Jerry & Rae Schwartz
  • Martin Shepard
  • Richard T. Sherman
  • Louis Silverstein
  • T.W. Simer
  • Ann B. Sims
  • Jane Beverly Smith
  • Linda Smith
  • Thomas W. Smuda
  • Bob Speck
  • Elizabeth P. Steiner
  • Lee D. Stern
  • Beverly Sterner
  • Michael Stocker
  • Charles H. Straut, Jr.
  • Stephen Suffet
  • Albert & Joyce Sunderland, Jr.
  • Mr. & Mrs. Michael R. Sutter
  • Marjorie & Robert Swann
  • Oliver & Katherine Tatum
  • Gary G. Taylor
  • Harold Tovish
  • Joe & Cele Tuchinsky
  • Lloyd & Phyllis Tyler
  • Samuel R. Tyson
  • Ingegerd Uppman
  • Margaret von Selle
  • Mrs. Evelyn Wallace
  • Wilbur & Joan Ann Wallis
  • William & Mary Webb
  • Barbara Webster
  • John K. White
  • Willson Whitman
  • Denny & Ida Wilcher
  • Huw Williams
  • George & Lillian Willoughby
  • Bob Wilson
  • Emily T. Wilson
  • Jim & Raona Wilson
  • W.W. Wittkamper
  • Sylvia Woog
  • Wilmer & Mildred Young
  • Franklin Zahn
  • Betty & Louis Zemel
  • Vicki Jo Zilinkas

Following this was a page explaining how to go about resisting:

Some Methods of Nonpayment

  1. For those owing nothing because of the Withholding Tax.

    Such persons write a letter to the Internal Revenue Service, to be filed with the tax return, stating that the writer cannot in good conscience help support the war in Vietnam, voluntarily. The writer therefore requests a return of a percentage of the money collected from his salary.

    Note: Of course, the IRS will not return the money. However, the writer has refused to pay for the war voluntarily and has put it in writing. This symbolic action is not to be belittled since anybody who does this allies himself with those who will withhold money due the IRS.
  2. For those self-employed or owing money beyond what has been withheld from salary.

    Such persons write a letter to be filed with the tax return, stating that the writer does not object to the income tax in principle, but will not, as a matter of conscience, help pay for the war in Vietnam. The writer is therefore withholding some or all of the tax due.

Note: In all cases, we recommend that copies of these letters be sent to the President and to your Senators.

Remarks:
The Internal Revenue Service has the legal power to confiscate money due it. They will get that money, one way or another. However, to obstruct the IRS from collecting money due (by not filing a return at all, for example) seems less important to us than the fact that each is refusing to pay his tax voluntarily. With this in mind, many of us are placing the taxes owed in special accounts and we will so inform the IRS in our letters.

Willful failure to pay is punishable by a fine of up to $10,000 and up to a year in jail, together with the costs of prosecution. So far, the IRS has prosecuted only those who have obstructed collection (by refusing to file a return, by refusing to answer a summons, etc.). Usually, the IRS has collected the tax due plus 6% interest and possibly an added fine of 5% for “negligence”. The fact that the IRS has rarely, if at all, prosecuted tax-refusers to the full extent of the law does not mean they will not do so in the future.

Finally, an article from the edition of The Capitol East Gazette:

Tax Refusal Urged by Group

Two thousand anti-war leaflets on telephone tax refusal were distributed in Capitol East on , by members of CHOICE, a group of local residents who are withdrawing their support for the Vietnam war.

The leaflet explains that the 10% phone tax was enacted in specifically to raise money for the Vietnam war.

According to CHOICE, the phone company will not remove a person’s telephone if he refuses to pay the tax. The company asks refusers to state why they are withholding the tax and then turns the matter over to the Internal Revenue Service.

According to CHOICE, there are presently 25 known tax refusers in the Capitol Hill area.

Those desiring CHOICE’s leaflet are asked to call LI 6‒9836.


Here are some more tidbits I found in back issues of Friends Bulletin.

This one, from the issue, is an early example of the thaw in the long-forgotten Quaker war tax resistance tradition that began after World War Ⅱ:

Peace Testimony

Two concerned Friends, Bob Vogel and David Walden, who are members of the staff of the Southern California Branch of the AFSC have sent to all meetings in the Pacific Yearly Meeting the following suggested “advice” for implementing our ancient testimony against all wars in terms of current issues.

Friends are exhorted to adhere faithfully to our ancient testimony against all wars and fightings, and in no way unite with any warlike measure, either offensive or defensive, to the end that we may convincingly demonstrate a more excellent way of settling conflicts — the way of Christian love, goodwill, and service to all men.

A living concern having been expressed that Friends[’] practices be consistent with their professions, Friends are urged (1) not to register for any conscription measure nor accept any alternative service for conscientious objectors under a compulsory conscription law; (2) to avoid engaging in any trade or business profession promotive of war or profiting from war activity; (3) to avoid the purchase of government war bonds or stock certificates in war industries; (4) to refuse to pay taxes for war purposes, paying only that percentage of the tax which supports the civil aspects of government; (5) to educate and counsel their children against the use of military toys and books and the attendance or participation in military drills, organizations, parades, or demonstrations.

Friends are urged to live in that life and power that takes away the occasion for war, to give deep attention to the causes of war and conflict, and to support those efforts of mediation and reconciliation which are consistent with our principles gained through Divine guidance.

The edition gave this transcript of a portion of the trial of James Otsuka over his war tax resistance:

Four Dollars and Fifty Cents

On Judge Robert Baltzell sentenced James Otsuka in Federal Court in Indianapolis to ninety days and a fine of $100. Otsuka, a member of Orange Grove Meeting (Pasadena), had refused to comply with an order given by Baltzell to pay to the government $4.50 in taxes which he owed, this being the amount of his taxes that he had determined from the Statemen’s Year Book and other sources would go to military purposes and which he had given instead to the American Friends Service Committee. He was represented by Earl Robbins, an attorney from Centerville, Indiana. An account of the dialogue heard in chambers where James Otsuka was sentenced indicated that Baltzell, who has been very rough with most c.o.’s appearing before him and rude to this defendant, was concerned with the issue. There follows a part of Carolyn Mallison’s report of the dialogue between Baltzell and Robbins, the attorney, after the defendant had been sentenced and taken away:

Judge:
Do you understand this, Robbins?
Robbins:
I think so, your Honor.
Judge:
I hope not! You are an American. I hope you cannot understand such actions.
Robbins:
I do not condone it myself your Honor, but I can understand it. It reminds me of the refusal of the early colonists to pay the Stamp Tax.
Judge:
You know what happened then. You wouldn’t want that to happen… I don’t see how you can represent him. It is a terrible thing for a young fellow to take all the advantages of living here and then refuse to pay his taxes.
Robbins:
Of course the tax law is different from Selective Service, for instance.
Judge:
In what way?
Robbins:
Selective Service does provide for alternative service for those who are conscientiously opposed to war, whereas the tax law gives no alternative.

Immediately after the U.S. Marshal had departed with Otsuka a group of his friends were invited by Judge Baltzell into his chambers for a consultation on the decision just handed down. Included in the group were Ernest Bromley (editor of News of Tax Refusal, from which this report is taken, Wilmington, Ohio), Lloyd Danzeison [sic] (Peacemaker, Yellow Springs, Ohio), Carfon Foltz, Mr. & Mrs. Glenn Mallison, Jean Olds, Perry Ostroff, Earl Robbins, Ralph Templin, and Caroline Urie. Here again the issue was raised as how one changes a bad law with Judge Baltzell indicating that his job was to judge by existing laws and he would continue to do so until the people through Congress created new laws.

This note, from the edition, gives us a peek into the publicity tactics in play at the launch of the Peacemakers movement:

Ernest R. Bromley (General Delivery, Wilmington, Ohio) writes: “The continuation committee of Peacemakers met in Chicago last week . Among the things discussed was a plan to get widespread publicity on the tax refusal business just prior to . At present there are about 35 people ready to announce their stand of refusal (some for this year, but all for next year, 1949 I mean). I am writing, therefore, to several who have recently expressed considerable interest in the position in order to see if any of them are ready to join us and use our group as a medium for making their announcement, at least making it at that time.”

An article from the edition also gave some useful background on the “peace tax” law idea. This came in the form of a proposed model bill that was being sent around for review by the Pacific Yearly Meeting to its Monthly Meetings, in the hopes of coming to “a decision on whether not an attempt should be made to enact this concept into law.” The article says that the proposed bill was formulated in response to a presentation on the subject in by representatives of the Claremont Meeting at the Pacific Yearly Meeting that year.

The proposed legislation called itself the “Civilian Income Tax Act of ” and would have created a walled-off fund, governed by the Secretary of the Treasury, and destined “solely to UNICEF” that would receive federal income taxes from conscientious objectors who were willing to pay an extra 5% surtax for the privilege of not having to pay their taxes into the general fund and pay for military spending.

I also noted several mentions of Quakers discussing the idea of voluntarily taxing themselves a certain portion of their income to send to the United Nations as a way of promoting peace. This continued long after the United Nations formally ratified the Korean War, so seems a bit blinkered to me, but there was clearly a lot of wishful thinking about the United Nations that had persisted through earlier generations in the peace movement and their daydreams about an international legal order that would subdue the frightful anarchy between nations.

Another early “thaw” example, a rare one from Canada, is found in the edition:

Calgary Friends… have written the Minister of Finance regarding non-payment of the defense portion of income taxes.

The Quarterly Meeting encouraged Friends to take what ever stand seemed right to them on the tax question as their consciences dictate, and asked the Monthly Meetings to consider the concern of Calgary Friends.

The issue had this eloquent statement from Irwin Hogenauer:

Non-Payment of Taxes

A problem has been raised in a letter from Irvin [sic] Hogenauer (310 East 170 St., Seattle 55, Washington), which has for many years troubled Friends and members of other peace-making groups. It strikes at two basic testimonies of Friends: our conviction that war and preparation for war are contrary to the will of our Father, and our belief in the rightness of a government of the people, by the people, and for the people. In our observation, this problem has not been solved by any group of our Society to the satisfaction of all. Perhaps our Yearly Meeting, with its diverse, international background, would be able to add to the thinking of the Society and like-minded persons. The Bulletin would welcome comments; please keep them brief.

―Editor

“In the Adult Study Group of University Meeting,” writes Irwin Hogenauer, “we are using Jospehine Benton’s pamphlet John Woolman, Most Modern of Ancient Friends. In my further reading of The Basis of Quaker Political Concern, the speech by Henry J. Cadbury before the tenth anniversary dinner of the Friends Committee on National Legislation, Washington D.C., I came across another quotation from John Woolman: ‘I cannot form a concern, but when a concern comes I endeavor to be obedient.’…

[“]Farther on in the speech, Henry Cadbury quotes Woolman again: ‘To turn all the treasures we possess into channels of universal love becomes the business of our lives.’ Now I interpret the word ‘becomes’ two ways. First, I suppose, one would say that for Quakers this action of which he speaks ‘will be’ the business of our lives. But I also read that the right channeling of our treasures ‘is becoming to’ the business our our lives. And the present tense means now.

“I have been burdened with a concern for many years. I have not sought it out… Try as I will, especially at the behest of friends and relatives, I can not throw it off, or dodge it, or whatever one does with a concern…

“Mailings from the F.C.N.L. continually remind me… that defense is the primary fiscal consideration of the United States government. This means that the dollars we pay in income taxes are being spent largely for the military establishment, security measures, and related endeavours in the defense machinery.

“What has become of our peace testimony if we can allow the government to take our substance and put it to a use contrary to this testimony?… Who is there who refuses military service who would not also refuse to pay for a bullet, a rifle, an atom or hydrogen bomb?…

“Some say we can not keep from paying it. There are a number of ways if one would but investigate. A result may be imprisonment, but what period in history has not seen some Quakers in prisons?…

“It is also contended that so many federal taxes that go for war purposes are on goods and services that we buy daily. This may be true, but it should not automatically relieve us from thought and action on the tax which is levied directly and often withheld without consent of the earner. With Henry Thoreau, we can not follow the use made of the dollar after we spend it for groceries, telephone services, gasoline, or a railroad ticket. But does this relieve us of all responsibility in this area? In any case we can do something about a tax levied directly on our wage, salary, or other income.”

A letter to the editor took up the call:

More on Taxes

To the Editor:

The Friends peace testimony that Friends cannot support or prepare for war, implies that one can not pay others to prepare for or engage in war. It is not true that one can’t avoid or refuse to pay federal income taxes. To keep one’s income below the tax level is the most practical course. I think — having done so for the last 5 years. A change in employment may be necessary, but can a Friend properly hold a job that causes him to compromise with his testimonies?

If we follow the Richmond Statement, , “Conscientious objection must be complemented by conscientious projection of God’s spirit into affirmative action,” we will be involved in so much volunteer activity for peace that we won’t have time enough for money-making jobs to have a taxable income. The important thing is to do all one is able for peace…

John Affolter
4004 13th Ave., South
Seattle 8, Washington

(In another letter in the same issue, the writer said that tax resisters could expect to have their bank accounts seized unless “you have no job, raise your own food, and resort to primitive barter… a cumbersome way of moving towards non-participation in the war establishment.” The writer suggested instead that concerned people “influence our legislators” in some unspecified way.)


This is the twenty-seventh in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we enter the 1980s.

The Mennonite

The edition began with an article about the global military build-up and possible Christian responses to it. Tax resistance was one example:

During the first and second world wars the Mennonite “presence” to the world was the shock of refusal to bear arms. That’s not an issue now; most military service is voluntary. What are we refusing now?

Not many are doing it, but some Mennonites in the U.S. are refusing to pay the portion of their income tax which will be used for military expenditures. For instance, Cornelia Lehn, director of children’s education for the General Conference, has shared this witness: “Finally I decided to give half of my income to relief and other church work and thus force the Internal Revenue Service to return that portion of my tax which they had already slated for military purposes…

“I realize that this is not the perfect answer… It is, however, the best answer I know at this time. Finally I could no longer acquiesce and be part of something so diabolical as war. I had to take a stand against it…

“I wish that my church, which believes in the way of peace, would as a body no longer gather money to help the government make war. I wish all the members of our church would stand up in horror and refuse to allow it to happen. Then the conference officers would be in a position to say to the government: ‘We will not give you our sons and daughters and we will not give you our money to kill others. Allow us to serve our country in the way of peace.’ ”

Is Cornelia Lehn speaking as a prophet? Does she have a word from the Lord to help us respond in a meaningful way to demonic forces?

Peter Ediger writes with prophetic urgency about what people like Cornelia Lehn are doing: “Do we know that there are hundreds and thousands of people out there waiting for a word from the church, waiting for some action from the church? Have we some sense of the explosive evangelistic potential of this kind of action? Do you know that the day of the police state is not only coming but that it is here in its roots, and the issue will not go away?”

Whether we follow Cornelia Lehn’s example or not, we would do well to have her sense of urgency about our own allegiance to the Prince of Peace and ask God for help in making our own faith relevant to our times.

The Commission on Home Ministries met in . Military conscription was prominent on the agenda (President Carter had recently revived military draft registration), but war tax resistance seems to have been pushed aside except for a brief mention:

Chairperson Don Steelberg asked, “How can we who are older support those facing this decision?”

[Robert] Hull replied, “If we counsel them to say no to registration then we should say no to paying war taxes.”

This was part of a “council of commissions” gathering. Another report on that gathering mentioned the “Smoketown Consultation” rebellion of conservative Mennonites . Three of these dissenters were at the council, and one, Albert Epp, reportedly “said the preparatory materials for the war tax conference in Minneapolis were slanted in favor of war tax resistance.”

The West Coast Mennonite Central Committee and the Fellowship of Reconciliation co-sponsored a “first annual” workshop on war tax resistance.

Local tax resisters told their stories.

Gray-haired Helen, a Friend, donates the amount of her military tax to organizations working on justice. Diane works at a state institution for the mentally retarded and realized that military taxes take money away from human needs.

All hope for a mass movement by citizens but stressed the consistent commitment necessary. They write letters of explanation to the Internal Revenue Service, editors of newspapers, their churches, members of Congress, the President. They educate employers and bank officials of the possibility of their wages being garnisheed or a lien put on an account.

The IRS is sensitive to “principled tax refusal,” said Irwin Hagenauer [sic], retired social worker who now serves as volunteer resource person to those who would refuse war tax. He gives advice on every method, from W-4 exemptions to war-crime deductions.

The edition carried an article by Weldon Schloneger on Biblical Authority that discussed the difficulty of interpreting even straightforward-sounding biblical passages in context, and urged charity toward other Christians with differing interpretations. Among those verses he describes are Matthew 5:44 (“Love your enemies”) and Matthew 22:21 (“Render unto Caesar”) and he mentions how war tax resisters and their opponents each accept the authority of these verses, but interpret them differently.

On , a hundred people from the traditional peace churches came together to discuss whether the abolition of war was feasible. War tax resister John Howard Yoder addressed the gathering, which came up with a set of questions to bring back to their churches, including this one: “have we recognized that while we lament the arms race we continue to pay for it through our taxes?”

The edition included another poem trying to drive home the point about taxpaying and complicity: “I fueled the fire / Pumped gas in the the furnaces at Buchenwald / Its flames have lingered within us, smoldering / Today I paid my taxes, that’s all” and so forth.

Conscription was again the topic when 400 Mennonite conscientious objectors met in to condemn the revival of the draft. Again, in passing, the question came up: “How can the too-old-to-draft people expect draft-age people to not serve in the military if they pay war taxes?”

The edition included the article “Tax form for pacifists” by Colman McCarthy. It started by pointing out taxpayer complicity with military spending, and “the hollowness of denouncing increases in the defense budget and ‘the wicked Pentagon’ [when c]itizens pay for both.” The article took a detour into wishful thinking about the World Peace Tax Fund bill before finally returning home:

Without this kind of legislative relief conscientious objectors are left with three options: violate their moral values by financing the military, violate the tax laws by not paying, or earn so little income that it is not taxable.

Traditionally courts have had little patience with tax resisters. Often judges mistakenly see those citizens as evaders, when actually they are pacifists who want to put their money where their convictions are.

According to William Samuel of the [National Council for a World Peace Tax Fund], cases of conscientious tax resistance have not only been increasing in recent years, but they have also been going on to higher courts of appeal. In at Richmond the 4th U.S. Circuit Court of Appeals heard arguments from three citizens claiming First and Ninth amendment rights not to pay taxes for military spending.

While Congress and the courts mull over the issue a few individuals are acting on their own. Only blocks from the White House, Collective Impressions Printshop has been refusing for the past two years to send its federal withholding tax to the IRS. Instead this corporation submits the money to the Arms Control and Disarmament Agency.

The defiance of these pacifists unloosens only the smallest of screws in the U.S.’s vast military machine. The arms-control agency politely returns the checks and eventually the IRS seizes the group’s bank account. But it doesn’t seize its moral integrity or squash the option for dissent that is so crucial.

That issue also included an interview with Harold R. Regier and Hubert Schwartzentruber, until recently the peace and social concerns secretaries for the Mennonite General Conference and the Mennonite Church respectively. The former, when asked what the highlights of his term had been, mentioned the General Conference resolution that had announced church support for war tax resisters, and also God and Caesar:

This little newsletter of information and dialogue about war taxes brought together a community of people struggling with the question of supporting with our money what we could not participate in personally. We discovered increasing numbers of people responsive to the dilemma of being Christian peacemakers and their support of war with tax monies. Working on the war tax issue as a new frontier for Anabaptist discipleship was perhaps the single most exciting highlight of my as PSC secretary.

A special Commission on Home Ministries supplement, dated , listed “some ideas we are testing” which included this one:

Just as our forefathers clarified important church-state issues in objecting to war participation, we may be able to make a significant contribution for freedom of religion and against state religion in the area of paying taxes to support war. An outside-our-conference-budget fund could finance test cases in the U.S. and Canada to clarify the church-state issues involved in paying taxes used for war. A creative proposal could be tested with legislators, such as one just surfacing: persons contributing “sabbatical service,” a VS term every seventh year to work for the good of others, should be allowed to designate their taxes for constructive purposes.

This idea apparently came out of a discussion between Robert Hull of the CHM Peace and Social Concerns group and a young conscientious objector facing a trial on tax charges.

The task force that had been assigned to try to find some legal avenue for the General Conference to stop withholding taxes from its conscientious objecting employees seems to have come up with its first concrete action plan:

Tax exemption resolution to be presented

A resolution seeking approval to initiate a judicial action to exempt the General Conference from withholding taxes from the income of its employees will be presented to delegates attending the denomination’s triennial meeting in Estes Park, Colorado, .

At a special meeting of church delegates in Minneapolis in the highest governing board of the church was instructed to vigorously search for “all legal, legislative, and administrative avenues for achieving a conscientious objector exemption” from withholding taxes. Implicit in the initiative is the view that if it is wrong for pacifists to countenance the drafting of their bodies, it is also wrong to agree to the drafting of that portion of income taxes which go to the military.

The judicial action would be based on the First Amendment to the U.S. Constitution, which protects the church from laws causing it to violate its principles. The estimated cost of a judicial action is $75,000 to $130,000. It would likely require several years to reach a final decision by the U.S. Supreme Court. Delegates will be asked to authorize an annual church offering to fund this action and also a stepped-up drive to gain congressional support for the World Peace Tax Fund act.

That resolution would pass “easily” at the conference, 1,156 to 353 with seven abstentions.

In the issue, John Stoner of the Mennonite Peace Section (U.S.) encouraged those readers who were war tax resisters to redirect their taxes to a draft resisters’ mutual aid fund.

The New Call to Peace­making in­i­ti­a­tive had another na­tion­al con­fer­ence in . The article an­nounc­ing the up­com­ing meeting in­clud­ed this news:

The Church of the Brethren has af­firmed “open, non­e­va­sive with­hold­ing of war taxes as a le­git­i­mate wit­ness to our con­sci­en­tious in­ten­tion to fol­low the call of dis­ci­ple­ship to Jesus Christ.”

A later article about the meeting noted:

With respect to the pay­ment of taxes used for war pur­pos­es, the New Call re­stat­ed its com­mit­ment to urge Christ­ian peace­makers to “con­sid­er with­hold­ing from the In­ter­nal Rev­e­nue Ser­vice all tax monies which con­tri­bute to any war effort.”

The statement of find­ings rec­om­mend­ed the fol­low­ing as al­ter­na­tives to the pay­ment of war taxes: (1) ac­tive work for the adop­tion of the World Peace Tax Fund bill which, if passed by the U.S. Congress, would serve as a legal alternative to payment of war taxes just as conscientious objector status is a legal alternative to military service, and (2) individuals are urged to consider prayerfully all moral ways of reducing their tax liabilities, including sizable contributions to tax-exempt organizations, reduction of personal income, and simplification of lifestyles.

In the edition, Peter Farrar shared a letter he wrote to his senator saying that he was going beyond draft resistance “to sever all personal connection with the federal government of the United States”:

I will no longer vote in federal elections, pay federal taxes, nor use federal services, and I will do everything in my power, privately and in the press, to influence others to join me.

The magazine also covered the annual conference of the Center on Law and Pacifism. Among the things discussed:

Ed Pearson gave an update on an “escrow fund” originated in , to which people can send the part of their taxes they refuse to pay… The government is notified that the money will be released when the World Peace Tax Fund Bill, pending in congress, is passed. Similar efforts are under way in Canada, Great Britain, Japan, Holland, Switzerland, Australia, and New Zealand.

William Sloane Coffin, Jr. addressed the World Conference on Religion for Peace (Canada) in . In The Mennonite’s description of his remarks is this note:

Perhaps the time has come for civil disobedience, suggested Coffin, citing tax resistance as a strategy which the church should lead out in.

Finally, “The Historic Peace Church Task Force on Taxes” met again in .

The Historic Peace Church Task Force on Taxes will undertake a major effort to inform and educate members of its congregations and meetings on the implications of the payment of taxes used for military purposes.

The committee has commissioned the preparation of a packet of study materials on the biblical basis of war taxes, the World Peace Tax Fund (WPTF) bill currently pending in the U.S. Congress, and suggestions for personal and political action.

Meeting at the General Conference Mennonite Church (GCMC) headquarters here on , the task force also heard a report that William Ball, noted constitutional law attorney from Harrisburg, Pennsylvania, has indicated interest in representing the GCMC in its proposed judicial action on the withholding of taxes from its employees.

Among other attorneys being considered to carry the case are Alan Hunt of Philadelphia, Pennsylvania; William Rich of Topeka, Kansas; and Harrop Freeman of Ithaca, New York. The selection of a legal representative will be finalized .

Preparation of the tax study materials will be coordinated by Mennonite Central Committee (MCC) Peace Section in Akron, Pennsylvania, in consultation with the National Council for a World Peace Tax Fund in Washington, D.C., and representatives of the historic peace churches. These groups include the General Conference Mennonite Church, Mennonite Church, Mennonite Brethren Church, Brethren in Christ, Church of the Brethren, Friends General Conference, Friends United Meeting, and Evangelical Friends Alliance.

Several members of the task force voiced concerns over the lack of understanding on the part of lay people within these congregations and meetings of the magnitude of the nuclear and military threat, of which the U.S. is a major participant.

The decision to prepare study materials came in response to the need for greater awareness of the sizable contribution which each taxpayer makes to the “morally bankrupt” process of gigantic military expenditures.

“Our congregations need to be educated to understand the issues and the policies of our [U.S.] administration,” said Alan Eccleston of the National Council for a World Peace Tax Fund.

Eccleston noted that the WPTF bill has entered a critical phase; during the elections, 5 of its 35 sponsors were lost. Efforts to see the legislation through Congress must be redoubled, or the bill will soon have to be abandoned and energies channeled in other directions, he said.

Regarding the legal action to seek an injunction against the Internal Revenue Service concerning the collection of taxes from General Conference employees, Vern Preheim, general secretary of the GCMC, indicated that other historic peace churches have been invited to join in in the suit in some way. Responses from other church groups however, are still in process.

The General Board of the GCMC was empowered to undertake the court challenge at the triennial meeting of conference delegates at Estes Park, Colorado .

At the meetings, task force members seemed to differ significantly in terms of their interests in war tax issues. Committee members such as Eccleston and Robert Hull, secretary for peace and justice for GCMC, were concerned about the future of the peace witness in comprehensive terms, and specifically as it related to the war tax issue. Others, such as Duane Heffelbower, an attorney from Reedley, California, were interested in the tax question in more professionally restricted terms. Heffelbower stated that he could face disbarment if he became an active tax resister; therefore, the passage of the WPTF is an attractive option because it involves no risk to his profession.

Other task force participants included Heinz Janzen, Hillsboro, Kansas (chairperson); Delton Franz, North Newton, Kansas; Paul Gingrich, Elkhart, Indiana; Janet Reedy, Elkhart, Indiana; John Stoner and Ron Flickinger of Akron, Pennsylvania; and James Thomas, Lancaster, Pennsylvania.

The entire task force will meet again on in Chicago.