Miscellaneous tax resisters → individual war tax resisters → Larry Bassett

The most contentious item on the agenda at the NWTRCC national gathering was our organization’s relationship with the Religious Freedom Peace Tax Fund Act and with the National Campaign for a Peace Tax Fund, a long-time affiliate of NWTRCC, which promotes the act.

This issue had come up at our last meeting in Eugene because the National Campaign for a Peace Tax Fund had asked us to formally endorse this legislation. We were unable to reach consensus on the endorsement at that meeting and didn’t allot enough time to really discuss the matter in detail, so we planned to readdress the issue and devote more time to discussion this time around.

One of the arguments in favor of us endorsing the bill was that in the NWTRCC “Statement of Purpose” is a section that many people interpreted as a built-in endorsement of the bill. That section reads:

NWTRCC’s goal is to maintain and build a national movement of conscientious objectors to military taxes by supporting, coordinating and publicizing the WTR actions of groups and individuals. These actions include: war tax resistance, protest, and refusal; the redirection of military taxes to meet human needs; support of the US Peace Tax Fund Bill; and adjustment of lifestyle to avoid tax liability.

I’ve heard many perspectives about whether this section endorses the bill or merely indicates that support for it is one of many war tax resistance related activities that our affiliate groups engage in. But in any case, the “US Peace Tax Fund Bill” doesn’t exist as an active piece of legislation anymore. The currently-proposed legislation is substantially different in content and has a new name. So this time around, in addition to debating the endorsement question, we were also trying to come up with a satisfactory way to remove or replace the anachronistic language from our statement of purpose.

On , we had a panel presentation on the bill followed by an open discussion. Bethany Criss, the executive director of the National Campaign for a Peace Tax Fund, presented the case for why we should endorse. Ray Gingerich and I each gave statements opposing the endorsement. Ruth Benn shared some of her insights from being exposed to the variety of international peace tax fund campaigns (some of which are promoting legislation that differs in important ways from the U.S. bill) and also recounted some of the history of the close working relationship of NWTRCC and NCPTF. After these brief remarks from the panel, other attendees addressed the issue.

The following summary is based on notes I was taking at the time, so is only as good as my attention and note-taking were — caveat emptor:

Bethany Criss started out by noting the similarity between legalized conscientious objection to military service and conscientious objection to military taxation. She also tried to assuage concerns that the “Religious Freedom” part of the bill’s title meant that the provisions of the bill would not be available to non-religious objectors. She said that she felt confident that Congress would not raid the peace tax fund to pay for military expenses because the RFPTFA would represent a contract between us and Congress and that we could hold them accountable if they were to violate it. She acknowledged that the bill was imperfect and would not accomplish as much as many people would like, but hoped that we would see it as an initial step in an incremental process.

I went next. Here’s more-or-less the argument I gave against endorsement:

War Tax Resisters and Peace Tax Fund advocates agree that the belligerent militarism of the United States is a grave problem, that individuals must act to oppose it, and that our tax dollars are an important way in which we can move from complicity to opposition. Because of this, we’re natural allies and have much in common.

The RFPTFA currently being pushed by the NCPTF has some significant problems. So much so that although our groups have much in common in our outlook and our interests, I think it would be a mistake for NWTRCC to endorse the RFPTFA. Indeed, the problems with the bill are so significant that if the bill ever looked as though it might pass, we would be wiser to actively oppose the bill than to endorse it.

The main problems with the bill are two: 1) it’s no good, and 2) it’s bad. That is, not only would it not deliver any meaningful benefits, but it would have harmful effects that would be damaging to the war tax resistance movement and dangerous to individual war tax resisters.

The reason why I say the bill is no good is this. If the bill passes, it would give Congress more taxpayer money to spend and would allow Congress to spend as much money as it likes on war and armaments. Every dollar paid into the “Peace Tax Fund” would increase taxpayer spending on the military.

This sounds like exactly the opposite of what the NCPTF intends, which may be true. But sometimes good intentions lead to counterproductive laws and policies. If you read the NCPTF literature, you’ll see that they admit that the bill would increase government revenue without decreasing how much Congress could spend on war:

First, they admit that if the bill were to pass “The government would receive more revenue from increased participation in the payment of income taxes and would spend less on the cost of forced collections.” They also say, of those who pay into the PTF, “nor will their participation in the Peace Tax Fund directly decrease the amount of money spent on war [as] this would violate the Constitutionally given powers of Congress to determine spending priorities.”

So Congress would have more taxpayer money than before and could spend as much as it wants on war. Why on earth would we want this? Well, we’re supposed to want this because at least our money wouldn’t be spent on war. But this is just an illusion.

The basic problem has to do with displacement. If you pay into the Peace Tax Fund and Congress can only spend “your” money on something nice like the National Park Service, Congress can just take some other money that it had been planning to spend on the Park Service and divert it to the Pentagon. So Congress spends just like it always has, with a little more taxpayer money than it would have had otherwise, but the people who pay into the Peace Tax Fund falsely believe that they aren’t responsible for the results of that increased spending.

It would be as though I were to pour a cup of sand into a mug full of hot coffee and then claim that I wasn’t responsible for the spillover since my sand sank to the bottom of the mug and it was only someone else’s coffee that spilled over the top.

So that’s why the RFPTFA isn’t any good. Now here’s why it’s bad.

First: it constructs an illusion through which people can be induced to pay for war and militarism while believing that they are not. The war tax resistance movement should be working hard to tear down illusions like this, not build up new ones.

Second: it would divide the war tax resistance movement between those people who maintain their testimony against paying for war and those who take advantage of the false moral cover of the RFPTFA. This would also give the IRS fewer targets to pursue, and make the remaining war tax resisters more likely to be targeted by enforcement actions. If the war tax resistance movement ever does become a powerful force for social change, you can bet that the government will consider passing such a bill — not as a concession to our movement but as a divide-and-conquer technique against it.

Third: it would give a persuasive rhetorical tool to people who oppose war tax resisters. They would say that war tax resisters should just pay into the Peace Tax Fund like good, law-abiding, conscientious people. Imagine what the IRS would say to resisters: “We gave you the ‘Peace Tax Fund’ you wanted — now you’ve got no more excuses not to pay up.”

Those three things are harmful effects the bill would have if it ever became law. I don’t think this is likely, but there’s a fourth reason not to endorse the bill that doesn’t depend on whether or not it is successful in becoming law: advocacy of such a bill sends the message that the war tax resistance movement is naïve and that our conscientious scruples are superficial. It tells people that war tax resisters:

  • are not particularly conscientious at all, but can be easily bought-off by symbolic concessions and simple sleight-of-hand
  • are conscientious enough to check a box on a form, but not conscientious enough to follow through on the ramifications of our actions
  • are willing enough to fund war if you can give us a way to deny that we’re doing it
  • would rather have a certificate from the government recognizing our officially certified conscientiousness than to actually be conscientious

These flaws have been pointed out before, and frequently PTF promoters have responded with an argument along these lines: Sure the RFPTFA won’t reduce military spending and it has at best an ambiguous effect on taxpayer complicity, but it has strong symbolic power: it’s a way to get conscientious objection to military taxation officially recognized, to get a foot in the door, to be able to take a census of conscientious objectors every April 15th, to propagandize for peace with every 1040 booklet, and so forth.

These benefits are not very convincing to me, for a number of reasons, but even if you were to acknowledge them — are they sufficient to justify putting any more energy into a 38-year-old campaign that has gone nowhere at all, currently in support of a piece of legislation that, even as watered down as it is, hasn’t had as much as a committee hearing in over a decade?

I feel strongly about this, and I have not pulled my punches. Some of you may think I’m being uncharitable and unfair. I’ll end on this note: I think the advocates of the RFPTFA have their hearts in the right place. They are temperamentally our allies and I hope they continue to think of themselves that way. I think that to the extent that we agree, we should continue to work closely and warmly together, and to the extent that we disagree we can agree to disagree.

After me, Ray Gingerich spoke, giving what I interpreted as a Thoreauvian argument against the peace tax fund idea: we shouldn’t wait to act conscientiously until the government gives us its permission to do so. In addition, he feels from his work in trying to reintroduce war tax resistance into the Mennonite churches that the peace tax fund is an obstacle to this — it creates an excuse that people use: they say they’ll resist taxes but only when there’s a peace tax fund that allows them to do it legally.

After these prepared remarks from the panel, and Ruth’s discussion which I mentioned above, we heard from the other attendees.

Before Eugene, I thought of myself as a real outlier in my skepticism about the peace tax fund bill. Most of what I heard about the bill in war tax resistance circles was positive, and the way people spoke about it made it seem like NWTRCC enthusiasm for the peace tax fund was a foregone conclusion if not a tautological one. In Eugene I was pleasantly surprised to see that a few other people shared my misgivings about the bill, though I still felt like we were the minority. In Harrisonburg last Saturday, though, it was clear that the tide had shifted dramatically. Even with the executive director of the NCPTF there to pitch the bill, most people had little praise for it, and even the ones who were peace tax fund supporters in the abstract expressed that we probably shouldn’t endorse this version.

Gary Erb noted that most of those present probably wouldn’t qualify as conscientious objectors under the bill’s restrictive language, and so wouldn’t be able to legally avail themselves of the RFPTFA even if they cared to. He also felt the bill would have a divide-and-conquer effect against the WTR movement, and recommended against endorsement.

Geov Parrish felt that the RFPTFA hadn’t a chance of becoming law, so it should be best seen as an educational vehicle. That being the case, it was a poor idea to have watered it down so much in an attempt to make it palatable enough to pass through Congress. Also, he noted that he feels excluded from the RFPTFA and its promotional materials because he is not a Christian.

Joffre Stewart said that as an anarchist resister, begging the state for exemptions and favors isn’t his style. He thinks that conscientious objection to military service was mostly enacted for the state’s benefit, not for the benefit of the COs, and he thinks the same would be true of legalized conscientious objection to military taxation. From this, he draws the conclusion that the reason we don’t have legal conscientious objection to military taxation is that war tax resisters have not yet become sufficiently inconvenient to the government.

Daniel Woodham thought that though the RFPTFA wasn’t perfect, it might make for a good first step, and once it was enacted we could work to amend it or correct its faults over time.

Bethany Criss said that in her view the “laundry list” of items in the section (§3b) of the bill that defines spending that falls under the “military purpose” category shouldn’t be seen as excluding other spending from that category, but only as examples of spending that fall under that category. In her view, once the bill passes, a next step will be to ensure that the “military purpose” definition is interpreted inclusively so that it covers all the stuff we’re worried about.

Greg Reagle gave us some perspective on the reasoning behind watering down the bill to permit Congress to spend the money in the RFPTF on anything in the budget other than things in the military purpose category (previous incarnations of the bill had specified more precisely where that money would go). He said that potential supporters in Congress had balked at having their spending decisions micromanaged by legislation, and so the changes had been made to mollify them.

Erica Weiland wanted to emphasize the positive working relationship between NWTRCC and NCPTF, though she too was opposed to endorsing the bill. As an anarchist she doesn’t much favor trying to solve problems via legislation, but as an activist she tries to inspire well-intentioned people to be more active in ways that seem most appropriate to them, so she wants to encourage PTF promoters to keep doing their thing.

Robert Randall said he was impressed at the high plane on which the discussion was taking place. He thought that the results of passing the RFPTFA might not be all that important, but that there might be some benefits to be had from the campaign to pass the bill anyway.

Pam Allee felt that the bill would help to emphasize that “we are the government” and so we can take control of the budget and change spending priorities so as to emphasize things like education, seat belt law enforcement, and other liberal priorities. She was concerned that the RFPTFA seemed to lack grassroots support.

Larry Bassett paused to wonder whether it was really appropriate to the mission of a group like NWTRCC to be endorsing legislation or the individual projects of the affiliate groups.

Jim Stockwell felt that there might be a contradiction in that for many WTRs, the fact that tax resistance is illegal civil disobedience is an essential part of their WTR, and so legal conscientious objection would not be helpful to them. He hoped our two groups would continue to work together.

Hiro (whose last name I didn’t catch, and whose first name I may be misspelling) encouraged us to patiently work at incremental approaches and not reject RFPTFA just because it wasn’t everything we wanted. That said, she also worried that the government would spend the “peace” tax fund on things based on its warped definition of peacemaking work. She envisioned Blackwater contractors doing their institution-building mopping-up exercises in Iraq (where she is from) and calling it “peacemaking” activities deserving of RFPTFA funding.

Tim Godshall tried to give us some perspective, noting that WTRs are one of the best arguments for the PTF (that is, the existence of WTRs demonstrates that many citizens have a strong conscientious objection that their government needs to accommodate), and also that although the RFPTFA might not have any effect on the military budget, the same could be said of WTRs. He believes that the RFPTFA is one part of a larger campaign to pressure the government to change its spending priorities.

Peter Smith disagreed with the suggestion that if the RFPTFA were to pass it would divide the WTR movement. He agreed that we should not endorse the legislation, but hoped we would continue to support the PTF campaigners.

Ray Gingerich responded to a comment from Joffre Stewart by insisting that he was not an anarchist and indeed believed that a strong, active government (for example, one capable of implementing single-payer universal health care) was not incompatible with pacifism. He plugged nonviolent conflict resolution strategies of the The Unconquerable World / A Force More Powerful school. He also suggested that Marian Franz (the long-time National Campaign for a Peace Tax Fund executive director) had been used by people and institutions who wanted to delay their confrontation with taxpayer complicity by putting it off until some distant future in which conscientious objection to military taxation was a legalized option.

Joffre Stewart noted that the U.S. government had no qualms about raiding the Social Security “trust fund” to pay for its military spending, and that it had stacked its “U.S. Institute of Peace” with CIA folk committed to the government’s violent foreign policy. He therefore sees no reason to trust the government to administer a “peace tax fund.”

Bethany Criss told us that not only is she committed to seeing the RFPTFA enacted into law, but that she is also a war tax resister and has been since . She said that although there is an associated “Peace Tax Foundation” with an educational mission, there should be no doubt that the Campaign’s goal is to get the legislation passed into law. She thinks that the bill will be beneficial to war tax resisters and the war tax resistance movement by making WTR more visible. She says that if the bill were enacted, it would not take away the opportunity to resist or say no; that resisters could continue to resist as before if they wished. The goal is to bring more people in to a war tax resistance mindset. She notes that part of the reason the bill was watered down is that their campaign doesn’t yet have enough supporters to bring enough pressure to bear on the legislators; this is another reason why she’d like our support.

Finally, Bill Ramsey felt that we might be better off not concentrating on the (unlikely) endorsement and instead trying to work on ways the two groups can work better together.

was an open-ended discussion without any decisions to be made on either the endorsement or the statement of purpose wording; on , our “business meeting,” we addressed those decisions.

A number of people who could not come to the meeting sent along their opinions about the RFPTFA, and printouts of these were made available to attendees of the business meeting before we took up the issue. These were on the whole much more positive about the Act and more in favor of endorsement than the attendees had been, with one person recommending endorsement, another recommending “NWTRCC continuing its endorsement” of the bill (though we had a hard time determining which if any version of the bill our group had originally endorsed), and another conveying the results of a discussion about the issue held by Sonoma County Taxes for Peace which led to that group deciding to strongly support NWTRCC endorsing the bill.

Predictably, we did not reach consensus at the business meeting on to endorse the RFPTFA. I counted about a half-dozen people in favor of endorsement, maybe half again as many against it. Unfortunately, although a non-endorsement was pretty clearly the inevitable conclusion, it took a while to get there, and we weren’t able to devote as much time as we needed to the stickier question of the Statement of Purpose and its anachronistic reference to the “US Peace Tax Fund Bill.”

The upshot of that discussion was that there were two replacement phrases with a large amount of support:

  • “…support of peace tax fund legislation…”
  • “…support of legislation that would legalize conscientious objection to military taxation…”

While there was broad support for both, neither was able to rally a consensus around it. My proposal to simply scrap the old anachronistic wording for now and perhaps come up with a replacement at a later date also failed to attract consensus support — with many people feeling that by rejecting the endorsement and also eliminating mention of the PTF from our Statement of Purpose it would look too much like we’d conducted a wholesale purge of PTF sympathy from the group.

So when it came down to it, the Statement of Purpose ended up the same way it began in this area: it continues to pledge our support for supporters of the long-gone “US Peace Tax Fund Bill.” This is a little ridiculous, but seems mostly harmless.


The first of the annual tax season war tax resister profiles are starting to hit the news. here’s one from the News & Advance of Lynchburg, Virginia (excerpts):

[T]here’s Lynchburg resident Larry Bassett. Unlike the Tea Party crowd, he doesn’t mind paying taxes. He realizes that the government is actually us and that it needs our money to keep running.

He just doesn’t want any of his money to go to the military.

“I’ve felt that way ever since the Vietnam War,” he said. “That’s what made me a tax resister.”

It’s not so much the military itself that Bassett objects to. What bothers him is the late 20th-century and early 21st-century trend of fighting surrogate wars on behalf of foreign governments. He doesn’t like the fact that America has become, in effect, the world’s bouncer.

“I like the idea of the military going into places like Haiti after the earthquake to help out,” Bassett said. “I don’t like the idea of killing civilians in some other part of the world.”

So, on a number of occasions over the past four decades, the University of Michigan graduate has made a point of giving his fair share to organizations that he does support, instead of contributing to the general pot.

There is this general conviction, no doubt encouraged by the federal government, that if we don’t pay our taxes, an alarm will sound somewhere in the halls of the Internal Revenue Service on April 16 and a SWAT team will be dispatched to our doorstep.

“For whatever reason, that doesn’t happen,” Bassett said. “I was hauled into court in Brooklyn once, and the judge told me I should get a lawyer, but the whole thing wound up being dropped.”

One reason, perhaps, is that the IRS doesn’t like a lot of publicity. Another is that most tax resisters are far from millionaires, and the amount of money involved is too small to be worth a lot of bother.

“I’m prepared to go to jail,” said Bassett, “but it hasn’t happened yet.”

Bassett may be disobedient, but he’s at least timely. He’s already sent checks out to several of his favorite organizations, including the local Meals on Wheels and a national tax resister’s group.

“Meals on Wheels just sent me back the standard note thanking me for my contribution,” he said. “A lot of organizations don’t like to acknowledge contributions from tax resisters because they feel it might alienate some of their other contributors.

“But they’ve already cashed the check.”


The magazine In These Times had a couple of short newsbriefs about the American war tax resistance movement in their edition:

Hungry generals

The National War Tax Resistance Coordinating Committee (NWTRCC) estimates that from 10,000 to 20,000 citizens won’t be filing U.S. income tax this year — not because they don’t have to, but because they refuse to pay. Larry Bassett, a Long Island peace activist, has been a tax resister because, he says, “60 percent of our taxes goes to the Pentagon,” and he doesn’t want to help the Reagan administration build more nuclear bombs or aid Central American dictatorships, writes Susan Jaffe. He has refused to comply with a court order issued by Federal District Court Judge Jack Weinstein requiring Bassett to submit financial information to the IRS.

The IRS wants to know where Bassett’s savings account is. And where to find any other assets so they can take the money he owes — $1,300. If Bassett is found guilty of violating the court order, he could be sent to jail indefinitely for being in contempt of court until he agrees to cooperate or until the judge decides his imprisonment serves no purpose.

Bassett realizes that $1,300 is not a lot of money, but that’s not the point. “No general is going to bed hungry because I didn’t pay my taxes,” he says. “I’m aware of that. But it’s a political statement that the government can’t ignore. And they are obviously not ignoring it.” Instead of sending his money to the IRS, Bassett contributes an equivalent amount to peace groups and needy friends, often victims of Reagan’s budget cuts. So even if he hasn’t inconvenienced the Pentagon, Bassett says, “it makes a difference to the people I’ve helped with my tax resistance money. And it also makes a difference to me: what I’m doing makes me feel that my life is more consistent with what I believe. I’m living what I believe in as many ways as I can: this is one of them.”

Tax resistance is also his job. He is a staff member at the NWTRCC. So instead of being intimidated by the IRS and the courts, Bassett issues press releases about his case and organizes supporters to send letters to the judge and demonstrate at the courthouse. For more information on tax resistance, contact the NWTRCC at P.O. Box 2236, East Patchogue, NY 11772; (516) 654‒8227.

IRS hits jackpot

The IRS didn’t have too hard a time locating war tax resister Karl Meyer’s assets: they seized a small trailer he owns and a station wagon he leases, both parked in front of his Chicago home. Then they handed him a bill for $20,000 in penalty fines — and Meyer informed them that their figures were way too low because he had already received notices in the mail for $135,000. Meyer a 10-year tax resister and long an innovator in tax resistance circles, was being penalized for what he calls his “Cabbage Patch resistance.” Every day in he sent a return to a different IRS office somewhere in the country (see In These Times, [which had a newsbrief reading: “War tax resister Karl Meyer was recently fined $135,000 by the IRS for ‘frivolous tax returns.’ Meyer, a freelance carpenter in Chicago, sent IRS offices across the country a daily report of his income (averaging $38 a day) with a declaration of refusal to pay.”]). He included a handwritten statement of his resistance to military buildup on each and an invitation to IRS officials: “I invite each of you to resign from the collection of military taxes and to join in working for a disarmed world. If you want to talk about this, call me evenings at…”

Though Meyer’s scheme has not netted any converts among the IRS, he sees it as a way of shaking up a complacent public. Some of his earlier tax resistance innovations have taken hold across the country, including the boycott of the telephone excise tax that he helped popularize and the practice of claiming large numbers of dependents to beat the employee withholding tax.

Meyer refuses to pay a cent of the penalties he owes and may soon be summoned to court. The threat of jail doesn’t deter Meyer — he’s already spent months in jail for tax resistance and for civil disobedience. And though he misses using the trailer and the station wagon for his mobile demonstrations, his pragmatic side allows that the wagon was “only worth $75 anyway” — a lot less than the monthly upkeep has cost lately.


The War Tax Resisters Penalty Fund is a mutual aid/insurance program for war tax resisters. People who participate in the fund help to reimburse resisters for any penalties & interest that the IRS successfully seizes from them.

If you would like to participate in this mutual aid program, I encourage you to follow the link above, or to view their recently-released Appeal in which they are raising $10,410 to help pay the interest & penalties seized from three resisters: Larry Bassett, John Lindsay-Poland, and John Marley. To reach this total, they are asking all of the participants in the fund to contribute $30.


As “Tax Day” has come and gone in the United States, we’ve had more than our usual share of tax resistance news:


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

  • The Syracuse Post-Standard digs into its archives for a look back at a tax protest highway blockade on the Onondaga Nation.
  • One tally of Spanish war tax resisters says that last year about 500 people redirected €57,500 to 88 alternative projects, the most popular of which was Stop Mare Mortum, which assists international migrants and refugees.
  • Kirk Johnson at the New York Times looks at counties in southwest Oregon where popular anti-tax sentiment has grown to the point where citizens have been able to largely defund their local governments through the ballot box.
  • Peter J. Reilly assesses the new IRS policy of deputizing private debt companies to pursue delinquent taxpayers, and he concludes: “You Should Just Hang Up On IRS Collection Calls, Legitimate Or Not.” This is for two reasons: 1) there are still a lot of scammers out there impersonating the IRS who try to fool people into paying them money, and it may not be easy for the average Joe to distinguish “legitimate” collection calls from scammers; and 2) the “legitimate” private debt collection agencies can’t negotiate or adjudicate the amount of your debt, nor can they seize the money from you. All they can do is badger you about it. So your best bet is just to stonewall them, ignore them, and wait patiently for the statute of limitations to run out on your debt.
  • Laura Saunders, in the Wall Street Journal, notes that many online sellers and workers in the gig economy fall into an income-reporting shadow:

    A loophole is helping gig-economy workers, online sellers and home-sharing hosts cheat on their taxes.

    Under a law enacted in and later clarified by the Internal Revenue Service, many online-platform businesses that connect buyers and sellers and take credit-card payments, such as Airbnb, TaskRabbit, Etsy and ride-sharing firms, fall into a special category.

    These businesses have to report a provider’s income to the IRS only if that person earns more than $20,000 and has more than 200 transactions. In that case, the company sends both the provider and IRS a Form 1099-K listing gross income.

    By contrast, freelance workers who don’t use such platforms often face a much stiffer reporting threshold of $600 for Form 1099-MISC. For example, if a hardware store pays a plumber $750 directly for work done, the store is supposed to send both the IRS and the plumber a 1099-MISC listing that amount.

  • Here’s another example of the Greek “Won’t Pay” movement reconnecting the power at a home where the power was shut off for failure to pay the utility bill. The Greek government has hiked its monopoly’s utility charges in recent years as a sort of hidden tax.
  • Norm Lowry, at NWTRCC’s blog, shares his experiences talking with other inmates at State Correctional Institution Dallas about war tax resistance.
  • The political philosophy is a little sophomoric and pedantic, but the message is encouraging: Will Wilkinson at Vox writes: It may be time to disobey the commander in chief: With his assault on the rule of law, President Trump has undermined his legitimacy.
  • Larry Bassett, a long-time war tax resister who, because of an inheritance, engaged in an unusually-large tax refusal this year, is now also the focus of a documentary-in-progress: The Pacifist.
  • Marco Mori advocates a low-risk tax resistance strategy for Italians that seems to involve withholding taxes as long as possible, putting up with the civil penalties and interest, and only paying at the last minute before your case becomes a criminal matter. I don’t know Italian, so have to piece things together from Google Translate.
  • The shit-stirrers and would-be provocateurs at 4chan’s “/pol/” forum (which stands for “politically incorrect,” but is largely just puerile racist caricatures), struck upon the idea of trying to invent a #NoTaxForBlacks (or #NoTaxFromBlacks) movement. They would do this by means of a variety of more-or-less plausible-looking meme images, crowdsourced by the /pol/glodytes. Ostensible Black Americans (fake Twitter accounts with names like “Tyrone Johnson”) would post these, saying they were refusing to pay taxes based on roughly the same sort of grievances that have motivated #BlackLivesMatter. The way this was supposed to play out so as to titillate the 4chan crowd was that unsophisticated black people would go along with the ruse and refuse to pay tax, this would give the government an excuse to cut welfare and to arrest more black people for tax evasion, ergo much lulz for 4chan.

A new issue of NWTRCC’s newsletter is out, with content including:


In other news: war tax resister Larry Bassett shares with us his correspondence with the IRS.

I have seized this opportunity to redirect almost a quarter of $1 million to good causes in several years. I believe the IRS will have a hard time collecting from me but whatever they do they will not be able to undo the many people and organizations that I have helped. I am still trying to poke the bear since if the government ignores me my resistance has had limited impact. I resisted $130,000 last year and so far the IRS has sent me five letters and file[d] the usual tax lien. Maybe I will get their attention when the documentary about my WTR action is released.


Links have been piling up in my bookmarks as I spent poring through back issues of The Mennonite.

International Tax Resistance News

The Crisis in Nicaragua

Protests against the Ortega/Murillo regime in Nicaragua have been brutally repressed by murderous government and paramilitary forces. Some parts of the protest movement have been engaging in tax resistance, but they have so far been unable to convince COSEP, a Nicaraguan business confederation that nominally supports the protests, to take such a strong action. In addition, an organizer of tax resistance in the Mercado Oriental was arrested and swiftly sentenced to a prison term.

  • Tax attorney Theo Báez has been advising businesses of their legal right to delay paying taxes to the government until it comes into compliance with its legal duties.
  • La Prensa reports that while tax collections in Managua plummeted in , they have begun to recover.
  • Iván Olivares, at Confidencial, examines the prospects for a tax resistance campaign and concludes: “A tax strike would be effective only if it is total.” (translation mine):

    Launched on as another variety of civic struggle against the dictatorship, the proposal to carry the thesis of civil disobedience to the extreme of applying a “tax strike” is still in force, but has not yet switched on, except in the Mercado Oriental.

    On that date, the Academy of Sciences, and the Academy of Legal and Political Sciences, called for “civil disobedience as a national imperative to be put into operation immediately,” inviting employers, workers, students, and taxpayers to immediately suspend the payment of taxes to DGI, DGA, and city hall, in particular “withholding of Income Tax from salaries.”

    Although the call for tax resistance enters the popular imagination as a civil form — and for that reason a legitimate one — of resisting the regime of Daniel Ortega, neither businesses nor individuals have responded with determination to the proposal, from fear or from caution.

    Caution as demonstrated by the sources consulted for this article, who requested anonymity as they explained that people, business-owners and managers in particular, are afraid that the tax administration will fine them or, worse yet, temporarily take over operation of their companies or shutter their business.

    Not all of the sanctions are catastrophic. There are cases in which the fine applied is equivalent to 2.5% of the amount not paid in the case of the monthly advance payment of the business income tax, or 5% in the case of the value-added tax or of income tax withheld from the salaries of employees.

    “Technically, it’s an invalid appropriation of withholdings, and can be criminally sanctioned,” in addition to being shut down, fined, or temporarily put under government management, explained a source with extensive experience in tax matters.

    That said, this source sees a variety of reasons to doubt that they would decide to take such extreme measures, beginning with “as far as I know, they have never applied them to anyone.” Another is that to close a business means sending its workers into unemployment, which implies that they will not receive taxes from the business or from those consumers.

    But beyond believing in the mercy that any of these reasons implicitly assumes, the source points out fact that is easier to accept: “If the resolution is massive, the tax administration simply does not have the capacity to audit and penalize everyone at once.”

    Larger Companies Have More Fear

    If it is decided to penalize only some in order to set a precedent that strikes fear into the others, surely one of the larger ones will be chosen, which not only has more ability to defend itself in the courts, but also to negotiate, precisely because of its size.

    Another source asserts that “although it may seem obvious, the businesses that take the least risk are the most powerful ones, for the simple reason that they are not big taxpayers but big tax collectors.

    “The DGI, does not want to be bothered with them, because if they weaken them, this affects tax revenues, principally value-added tax withholding.” When the big companies that could take such measures don’t apply them, despite their intrinsic power, they are demonstrating “the cowardly face of big capital. If they would decide, the blow to DGI would be immense,” s/he says.

    Róger Arteaga, former director general of Revenue, agrees, saying that “big capital has not wanted to go all-in. It is true that it gave its approval to the strike, but did so with fear and only temporarily.”

    There is at least one group that risks more in a tax strike: import and export companies, which require clearances that can only be obtained once they have paid the corresponding taxes.

    “If one of these business doesn’t make its monthly statement, or makes it but doesn’t pay, it falls into insolvency, and can neither import nor export. The only importers who could afford that ‘luxury’ would be those that have sufficient product already on hand, especially at times like these, when there is little movement of inventory,” explained one of our sources.

    Small- and medium-sized businesses — both fixed-quota and general regime — can stop paying taxes as long as the situation does not normalize, and while this makes them vulnerable to penalties, it is not likely that this will occur, especially, again, if a critical mass applies this measure of fiscal chastisement.

    How long can the government last without taxes?

    Our sources note that before making tax payments, the employer must guarantee the salary of its employees, and that the decision not to pay taxes is “protected by the higher legal concept, legally enshrined in the national legislation, as the Act of God and the Force Majeure. Nobody is obligated to do the impossible, and the reason for this impossibility lies outside the control of the employer or employee.”

    Citizens, on their part, could put pressure on big and medium-sized business, offering to act together if the Treasury moves against them.

    “In this context, big capital must play a consistent role, acting firmly in the face of a Treasury that has granted them such special privileges. It would be their most authentic repentance for the eleven years of tax advantages they have taken in the shadow of power. That stain should be washed out right away,” they say.

    As an expert, Arteaga proposes “that the businesses do not charge value-added tax, and the citizens not pay it. Income tax also. There are penalties, but the penalties and decisions of this government must be ignored, as they have no legitimacy. How long can the government last without taxes?” he asked.

    “Tax resistance aims to respond to Ortega’s claim that he will stay on through : we must find a solution, and one of these is for the private sector finally to decide on civil disobedience of a monetary and tax nature,” he explained.

  • Pedro Muñoz Fonseca, president of the executive committee of Costa Rica’s Social Christian Unity Party, urged Nicaraguans to use tax resistance against their government:

Social Media Tax Protest in Uganda

The government of Uganda has imposed a 5¢-per-day tax on using social media and other services. This was designed as both a revenue measure and a way of reducing what Ugandan president Yoweri Museveni calls lugambo (“fake news”). Amnesty International has been among those to see through the government’s rhetoric and cast the tax as “a clear attempt to undermine the right to freedom of expression.”

protest marchers in Uganda, with their elbows hooked together, dressed in red shirts featuring a smart phone screen that reads “This Tax Must Go”

Ugandan protest marchers wearing shirts featuring a smart phone screen that reads “This Tax Must Go”

War Tax Resistance Around the World

Obituaries

  • Raymond Hunthausen has died. As Catholic archbishop of Seattle, he took a remarkably strong stand on nuclear weapons — famously calling the Trident nuclear submarine program being developed nearby “the Auschwitz of Puget Sound” — and began practicing war tax resistance in response. This earned him enemies in Washington and in the Catholic hierarchy. Here are some of the obits and remembrances: A biography of Hunthausen, A Disarming Spirit, will be released soon.
  • David McReynolds has died. He was a long-time War Resisters League and Socialist Party activist and was also on the staff of the Committee for Nonviolent Action which helped to spearhead war tax resistance as a tactic during the campaigns opposing the American war in Vietnam. He was among the signers of the “Writers and Editors War Tax Protest” in and of a similar public pledge .
  • David Paul Irish has died. He was active with the Fellowship of Reconciliation, Women’s International League for Peace and Freedom, Peace Brigades International, and Witness for Peace. He was an advocate for war tax resistance in the Society of Friends, drafting a minute in favor of of war tax resistance that the Twin Cities and Minneapolis Meetings approved in .

While I’ve been delving through the archives of Gospel Herald, links have been backing up in my bookmarks. Here are some that concern war tax resistance in the here-and-now:

  • The Trump administration has decided it enjoys provoking trade wars, which perhaps have the blessing of distracting them from getting their jollies by provoking real wars. But the prime mechanism — tariffs — is also a revenue source for the government. Which leads war tax resisters like Lincoln Rice to ask, are these tariffs for war? and if so, what can war tax resisters do about it?
  • There’s a new National War Tax Resistance Coordinating Committee newsletter out, with content including:
    • Thirty-Eight Years of Refusal — Erica Leigh, Georgia Pearson, Larry Bassett, and Bill Ramsey review the history of the recently-closed Conscience and Military Campaign Escrow Account, which was responsible for coordinating tens of thousands of dollars in war tax redirection.
    • Disloyalty to the War Machine — A look back at the “bond slackers” of World War Ⅰ.
    • Counseling Notes — News about government policies towards war tax resisters, including the use of private debt collectors, IRS summonses, passport revocations, and a sharp decline in levies.
    • Colrain After 25 Years — A 25th Anniversary celebration of the actions surrounding the Corner/Kehler house seizure, coinciding with the New England Regional Gathering of War Tax Resisters.
    • War Tax Resistance Ideas and Actions — Including the Maine War Tax Resistance Gathering, and obituary notices for war tax resisters Ray Gingerich and Naomi Paz Greenberg.
    • NWTRCC News — Including an announcement of the NWTRCC national gathering in Cleveland.
    • War Tax Resisters Penalty Fund — Shirley Whiteside explains the benefits of this mutual-aid program.
  • Adrienne Maree Brown writes about her war tax resistance in the wake of a wage levy, and reflects on the disadvantages of going it alone as opposed to resisting as part of a supportive group. Excerpt:

    i still deeply agree with the politics that led to this action, but i know now that i didn’t do it the right way. i acted as an individual, as if my singular act of rage should be respected, as if it could have meaningful impact on the systems of oppression that lead to the military spending i want to divest from.

    it helped me sleep well at night, but it wasn’t tied into a collective strategy, a system of accountability around whether it was effective. someday i hope to be part of larger direct action efforts around debt and taxes, but from this struggle i have learned in a most personal way the importance of the collective.

  • Is there a war tax resistance movement? According to a pseudonymous author in a back issue of Conscience (the newsletter of the Conscience and Military Tax Campaign), “War tax resistance is real, but the war tax resistance movement is fiction.” War tax resistance is a tactic, says the author, whereas movements coalesce around goals, so there will never be a war tax resistance movement, though there may be movements that incorporate war tax resistance.
  • Erica Leigh looks back at the Beit Sahour tax strike as it was covered at the time, in a two-part series of excerpts from Conscience (part 1 and part 2). Leigh writes: “The tax resistance in Beit Sahour was due to a high level of community cohesion, organization, education, and solidarity, something that’s missing from our scattered war tax resistance organizing around the United States. Most of our finest moments in US war tax resistance arose from such concentrated and dedicated efforts in a small geographic region, even when the total number of resisters was small. Food for thought!”

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


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


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 bits and pieces from here and there:

  • The gilets jaunes movement in France continues its series of weekend protests. The focus of the movement drifted over time from opposition to increased motor fuel taxes to regime-change, with every other opposition movement in the land seeming to want to try to hitch their wagon to the cause as well (which made it hard for me to get a good grip on things from this side of the language barrier). Recently, the government began to crack down more severely on the protests: bringing in counter-terrorist military units to supplement law enforcement, and banning protesters and protest regalia from certain urban areas. Now the movement seems to be struggling to maintain its momentum and the government is trying to wait it out.
  • Goethe-University Frankfurt is hosting a workshop on “Not paying taxes: Tax evasion, tax avoidance and tax resistance in historical perspective”.

    [W]e want to examine the different practices and forms of withholding and avoiding personal and financial duties, fees and taxes over time and among different social, professional and other groups. This includes, on the one hand, open and organized tax resistance on moral, economic and political grounds, challenging the existing legal or political order and claiming more or a different form of tax justice and redistribution, or a modification of how taxes are collected. In these cases, personal or financial duties were often seen as a form of humiliation and a marker of subordinated status. On the other hand, taxes and duties were often not resisted publically but rather avoided or evaded in secret. These terms refer to notions that distinguish between legal practices of lowering the intended burden and thus saving taxes or fees, and maneuvers that were classified as illegal or criminal. Such categorizations, though, depend on changing moral and legal perceptions and/or on class-related negotiating power.

    They are accepting proposals for papers until .
  • Citizen Truth reviews the new documentary about war tax resister Larry Bassett: “The Pacifist” and American war tax resister and holocaust survivor Bernard Offen is also featured in a new documentary: “Love, Light & Courage”.
  • Every year, the Tax Foundation announces what it bills as “Tax Freedom Day” — the day when Americans have earned enough money to pay their annual tax bill. This year that day comes on . Up to now, we’ve all been working for The Man. The calculation and the Tax Foundation’s publication of it is a reasonable attempt at making the tax bite less anesthetic.
  • Here’s yet another article about the staffing crisis at the IRS. This one quotes the new Service Commissioner Charles Rettig as saying “the IRS ‘lost an entire generation’ of employees during a hiring freeze that took place between 2011 and 2018.” Their trained, experienced employees are retiring in droves, with no replacements. And they’re trying to fill crucial Information Technology positions at a time when there’s high demand for talent in that industry from the private sector, which is able to make much more attractive offers.
  • One of the strategists behind the Otpor movement that helped to topple the Milosevic regime in has created The Path of Most Resistance: A Step-by-Step Guide to Planning Nonviolent Campaigns, which has been released as a free PDF by the International Center on Nonviolent Conflict.
  • Amancio Plaza examines The Heroic Tax Resistance of the Suffragettes at the LawAndTrends blog (in Spanish).

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:


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.