About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

LOG IN
LOG IN


32 Gonz. L. Rev. 291 (1996-1997)
The Inane Gospel of Tax Protest: Resist Rendering unto Caesar - Whatever His Demands

handle is hein.journals/gonlr32 and id is 299 raw text is: The Inane Gospel of Tax Protest: Resist Rendering Unto Caesar - Whatever His Demands, Christopher S. Jackson* TABLE OF CONTENTS I. INTRODUCTION ......................................... 293 II. PROTESTER DYNAMICS .................................. 294 11I. THE POWER OF JUSTICE-BASED POLITICAL TAX PROTEST ....... 295 IV. THE SOURCE OF CONTENTION ............................. 298 V. TAX PROTESTER SCHEMES ................................ 300 A. The Constitutional Justifications ....................... 301 1. Improper Ratification of the Sixteenth Amendment . ........................... 301 a. Clerical Errors and Invalid Wording ................ 302 b. Invalid Because State Protocols/ Constitutions Not Followed ...................... 303 c. Ohio Was Not a State and William H. Taft Was Not Legally President ....................... 305 d. The Secretary of State Improperly Certified the Amendment ........................ 306 2. Tax Laws Violate the Fifth Amendment ............... 307 a. Tax Laws Violate the Due Process Clause ........... 307 b. Tax Laws Violate the Right Not to Witness Against One's Self ...................... 308 3. The Internal Revenue Code Violates Equal Protection .................................. 309 4. Paying Taxes Constitutes Slavery .................... 310 5. Not a Citizen Subject to Tax ........................ 310 6. Congress Does Not Have Authority to Impose an Income Tax on Individuals ................. 311 B. Other Justifications ................................. 312 1. The Pharisees and Herodians asked Jesus, Is it lawful to pay the tax to the emperor or not? Tax protesters contravene the teachings of Jesus Christ to render unto Caesar what is Caesar's, but render unto God what is God's. Mark 12:14-17 (American Bicentennial). *. Candidate for the degree of LL. M. in Taxation, Southern Methodist University School of Law, 1997; J.D., Gonzaga University School of Law, 1996. The author would like to thank his parents for their love, support, understanding and guidance, without which he never would have accomplished any of his endeavors or dreams.