Some historical and global examples of tax resistance → United States → Vietnam War, ~1965–75 → No Tax for War Committee protest, 1967 → Harold Tovish

Here are a handful of artifacts relating to the American war tax resistance movement circa 1967.

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 April 15^th, 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 Ambrose	Mathematics, M.I.T.
Dr. Donnell Boardman	Physician, Acton, Mass.
Mrs. Elizabeth Boardman	Acton, Mass.
Prof. Noam Chomsky	Linguistics, M.I.T.
Miss Barbara Deming	Writer, Wellfleet, Mass.
Prof. John Dolan	Philosophy, Chicago University
Prof. John Ek	Anthropology, Long Island University
Martha Bentley Hall	Musician, Brookline, Mass.
Dr. Thomas C. Hall	Physician, Brookline, Mass.
Rev. Arthur B. Jellis	First Parish in Concord, Unitarian-Universalist, Concord, Mass.
Prof. Donald Kalish	Philosophy, U.C.L.A.
Prof. Louis Kampf	Humanities, M.I.T.
Prof. Staughton Lynd	History, Yale University
Milton Mayer	Writer, Mass.
Prof. Jonathan Mirsky	Chinese Language and Literature, Dartmouth College
Prof. Sidney Morgenbesser	Philosophy, Columbia University
Prof. Wayne A. O’Neill	Graduate School of Education, Harvard University
Prof. Anatol Rapoport	Mental Health Research Institute, University of Michigan
Prof. Franz Schurmann	Center for Chinese Studies, University of Calif., Berkeley
Dr. Albert Szent Gyorgy	Institute for Muscle Research, Woods Hole, Mass.
Harold Tovish	Sculptor, Brookline, Mass.
Prof. Howard Zinn	Government, 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 11 March 1967, shows a mock-up of the intended public advertisement showing the signers’ names:

The committee will publish the above statement with names of signers at tax deadline — April 15.

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 December 1967 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 Saturday, Nov. 18, 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 April 1966 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.

The FBI was nice enough to take careful notes at a war tax resistance protest that took place in Washington, D.C. on this date in 1968, and write up what they saw. Seems that the government does sometimes pay attention to protests.

Tax Resistance Action in Washington, D.C., March 15, 1968

An advertisement in the March 7, 1968, issue of “Village Voice,” a weekly newspaper concerning activities in Greenwich Village, and other sections of New York, N.Y., was captioned “Tax Resistance Action in Washington, D.C.” It stated the Catholic Worker, Resist, Writers and Editors War Tax Protest, and the War Resisters League would sponsor the activity at 1 p.m. on March 15, 1968, at the Internal Revenue Service, Washington, D.C. (WDC).

This advertisement indicated the peaceful action at the Internal Revenue Service would be preceded by a public meeting in Judiciary Square, Fourth and E Streets, N.W., WDC, at 11 a.m. Dr. Arthur Waskow of the Institute for Policy Studies; Dave Dellinger, Chairman of the National Mobilization Committee (to End the War in Vietnam); Harold Tovish of the Massachusetts Institute of Technology; Barbara Deming, an author; and Professor William C. Davidon of Haverford College would be among the speakers at this public meeting.

On March 13, 1968, a confidential source, who has furnished reliable information in the past, made available a flyer published by the Tax Resistance Project, War Resisters League, 5 Beekman Street, New York, N.Y., calling for support of the activity on March 15, 1968. This flyer asks participants to bring their completed income tax return or a statement explaining why they are refusing to file a return. It is stated that these returns and/or statements, accompanied by an insufficient amount of money or no money at all, will be turned in to the Internal Revenue Service (IRS), WDC, at 1 p.m., March 15, 1968.

A copy of this flyer is attached.

The publication, “Washington ’68” describes the Institute for Policy Studies, 1520 New Hampshire Avenue, N.W., WDC, as an institution created to serve as an independent center of research and education on public policy problems in WDC.

The National Mobilization Committee to End the War in Vietnam was formerly known as the Spring Mobilization Committee (SMC).

The SMC is described in the publication entitled “Communist Origin and Manipulation of Vietnam Week (April 8–15, 1967),” a report by the Committee on Un-American Activities, House of Representatives. On page 53, the report states in part, “Communists are playing dominant roles in both the Student Mobilization Committee and the Spring Mobilization Committee.”

A second source, who has furnished reliable information in the past, as of August 3, 1967, identified Arthur Waskow as a member of the Steering Committee of the Washington Mobilization to End the War in Vietnam, an outgrowth of the SMC.

A third confidential source, who has furnished reliable information in the past, reported on May 14, 1963, that during a symposium in New York City on May 10, 1963, David Dellinger, editor of Liberation magazine, identified himself as a pacifist, advocated a communist society, and said, “I am a communist.” However, he pointed out that he was not a “Soviet-type” communist.

On March 30, 1961, Professor William C. Davidon was a participant in a program on Radio Station WEAU, Chicago, Illinois, concerning “Peace Walks.” During this program he admitted being a sponsor of the Committee to Secure Justice for Morton Sobell (Committee to Free Morton Sobell) (CFMS).

A characterization of the CFMS is attached.

An article appearing in the January 10, 1967 issue of the “Cape Cod Standard-Times,” a daily newspaper, Hyannis, Massachusetts, stated that Barbara Deming returned to the United States the previous day after spending eleven days in North Vietnam. She accused the United States of waging a war of terror against a civilian population.

On March 15, 1968, Special Agents of the Federal Bureau of Investigation observed approximately fifty-five people gathered in Judiciary Square, WDC. At approximately 11:30 a.m., Professor William C. Davidon, acting as master of ceremonies, opened the program by stating that a large number of people are not paying taxes because their money is being used to kill in Vietnam. He estimated that four thousand people are not paying the telephone tax.

Professor Davidon then introduces Arthur Waskow as a representative of Resist. Waskow described Resist as a group encouraging and supplying funds to those who refuse to kill. Waskow said they were assembled to uphold the law. He said that the war in Vietnam is illegal, and that the crime is in the White House and executive offices, not in the streets. He claimed that the President and the Secretaries of State and Defense are the ones violating the law.

Waskow further stated that the President has helped wreck the dollar with the war in Vietnam. He urged those present to uphold the economy and the law by withholding that portion of their income tax that is paying for the “obscene” war. Waskow also felt it is illegal for IRS to collect money to pay for that war.

The next speaker, Harold Tovish, stated the Johnson Administration has alienated the youth of today with lies and a foul war. He said that the youth of America wants a life that is worth living, and he was not certain that life today is worth living. Tovish also said they had gathered in WDC to show that they cannot tolerate the type of life that has been formed for Americans today.

At approximately noon, March 15, 1968, the majority of the group left Judiciary Square and walked to the Constitution Avenue entrance of the IRS building. About fifteen carried posters reading, “Don’t Pay War Taxes.”

Beginning at about 12:15 p.m., Barbara Deming spoke to the gathering. She said she believes in government of, by, and for the people, and stressed how little tax money is spent for people. She claimed the United States is saying to the Vietnamese — let us self-determine you or we will have to destroy you. Deming stated the lives of the Vietnamese do not belong to the Government, and that she refuses to pay her taxes to deliver these lives “up to Caesar.”

An individual identified as Wally Nelson stated that in 1948 he affirmed that no human being should be killed and indicated he has refused to pay taxes since that date. He said that rational people should not pay for slaughter, and should not allow a portion of their taxes to be used for that purpose. Nelson stated that any government that prides itself on killing people owes its people an apology. He indicated he will continue to refuse to pay taxes.

James Leo Herlihy, a novelist, spoke briefly about the inflated cost of killing people you do not really hate. He said that at one time it cost $14,000. to kill a person during a war, but that now that cost has risen to $234,000.

David Dellinger spoke of refusing to pay taxes to a government that tortures, kills, and maims people. He stressed the need for door to door contact to ask people how long they are going to be willing to pay for killing.

Professor Davidon then read what he said was a telegram from three doctors in Cambridge, Massachusetts, supporting their action against IRS.

At approximately 1 p.m., March 15, 1968, a delegation of seven of the demonstrators was admitted to the IRS Building to meet with IRS officials. This delegation said they were prepared to deliver “thirty envelopes” to IRS.

Whle waiting outside the entrance one ⸺ ⸺ of Connecticut state an associate has been harassed by IRS since 1965 for not paying taxes, and that he, Hayworth, is now suffering the same harassment. [Probably Neil Haworth―♇]

A ⸺ from the Philadelphia, Pennsylvania area, and ⸺ of Princeton, both spoke briefly against paying taxes to support the illegal war in Vietnam.

The demonstrators passed out literature of the War Resisters League. One leaflet captioned, “Resist Vietnam War Taxes,” states that about 67 percent of taxes collected by the Government go for war and preparations for war, and that about 23 percent goes for the war in Vietnam. Another captioned, “Hang Up on War! — Telephone War Tax Refusal Campaign,” urges refusal to pay the ten percent telephone tax.

The delegation that had been admitted to the IRS Building at about 1 p.m. left the building at approximately 1:55 p.m., and the demonstrators dispersed shortly thereafter. There were no arrests or incidents during this demonstration.

On March 15, 1968, Mr. Ray Brennan, Internal Security Division, Office of the Assistant Commissioner, Inspection, IRS, advised that the following were admitted to meet with Deputy Assistant Commissioner Leon C. Greene and a representative of the IRS Baltimore District Office:

• David Hartsough
• Arthur Waskow
• Barbara Deming
• William Davidon
• Wallace Nelson
• Harold Tovich
• David Dellinger

A copy of an IRS news release dated March 15, 1968, concerning the activity on that date is attached.

The attached flyer announcing the action was a typewritten sheet with a crudely-drawn headline:

Friday, March 15
Tax Resistance Action in Washington, DC

Internal Revenue Service Headquarters, 12^th St. & Constitution Ave.

Join us in an act of collective tax resistance. Bring your completed tax return, form 1040, or a statement explaining why you are not filing, and together we will return forms and statements accompanied by either no money or an insufficient amount of money. The action at IRS will be preceded by a public meeting at Judiciary Square, 4^th & E St. N.W., 11 a.m. Dr. Arthur Waskow of the Institute for Policy Studies and Dave Dellinger, Chairman of the National Mobilization Committee, will be among the speakers.

We act because for many verbal opposition to the war in Vietnam is no longer enough. Resistance has become necessary. Our consciences dictate it. The young men resisting the draft have shown a way and we who are not subject to the draft must develop creative parallels. Tax resistance is such a parallel act because it confronts the administration directly and challenges it at a vital point. It liberates the tax resister by showing him that he does have choices.

Total refusers, partial tax refusers, and telephone tax refusers will all be there. Join us.

That flyer then listed the sponsors (Catholic Worker, Writers & Editors Tax Protest, Resist, and War Resisters League) and included a tear-off section that could be returned to War Resisters League headquarters for people who wanted more information or transportation options. It encouraged recipients to also sign this pledge: “I dissociate myself from my government’s actions in Vietnam and therefore I am not paying all or more portion of my 1967 income taxes. Signed:…”

The IRS press release, also attached to the FBI report, was mostly uninteresting. It snidely contrasted the protesters with “[t]he overwhelming majority of taxpayers [who] carry out this obligation of citizenship in a conscientious manner” and also suggested that the protesters were part of a tiny movement, most of whom would ultimately buckle: “In a relatively few cases, IRS has had to enforce collection against tax protestors. Most have paid when asked and some who failed to pay voluntarily notified the IRS where the taxes could be collected from their bank accounts.”