Tax Protester Arguments

Tax protester arguments are arguments made by people who contend that United States tax laws are unconstitutional or otherwise invalid.

Tax protester arguments are typically based on an asserted belief that the United States government is acting outside of its legal authority when imposing such taxes. The label "tax protester" should be distinguished from "tax resister", an individual who refuses to pay tax on moral rather than legal grounds.

This article discusses tax protester arguments with respect to the U.S. federal income tax.