Here is my “statement of conscience.” Please take a moment to read it.

I have used IRS appeals procedures to communicate my reasons for withholding money from the government. And I have appealed several of the resulting IRS determinations into the federal courts. According to statute, “…[IRS] appeal procedures do not extend to cases because of moral, religious, political, constitutional, conscientious or similar grounds” (See: 26 CFR Section 601.106 (b)).  I understand that a statement of conscience is considered “frivolous” for government taxing purposes. However, my actual statement has never been included in an IRS appeals determination document. And I am also aware that such personal statements of belief are not usually quoted in their entirety in various war tax resister court case rulings.

I pursued a simple objective in recent years: to ensure that my complete statement of conscience is included in an IRS appeals determination or in a federal court ruling. If my beliefs are automatically categorized as “frivolous” by the government, then my full written statement should be provided “on the record” and therefore available for anyone to see.

I was able to appeal an IRS determination into the U.S. Tax Court because of some technical ambiguities. Eventually there was a hearing, and a trial, in Chicago, Illinois. My day in court was a marvelous experience. A number of friends were with me for support wearing pins stating: “CONSCIENCE MATTERS.” Lincoln Rice, the NWTRCC coordinator, came by train from Wisconsin. It is such a blessing to know that I am not alone.

During the trial, the judge seemed to acknowledge that excluding my “statement of conscience” from the case record was an unnecessary violation of my first amendment right to freedom of expression. He allowed my complete written statement to be submitted as evidence. Here is a link to that three-page document. I would like to thank the court for treating me with respect, and I appreciate the work that was done by Judge Joseph H. Gale. Here is a link to his Tax Court Decision.

William Ruhaak

What is at stake here? The fundamental human right to publicly express an opinion or belief. And also the right to have a written expression of that belief included in government documentation for future reference.

If you are aware of other examples of similar statements that were included in IRS appeals determinations, or that were officially incorporated into court records, then I would like to know about them.

And if you have a personal “statement of conscience” concerning the payment of taxes that are used for war, and would like to make that statement public, then please contact me through NWTRCC.  I am part of a group project that will bring many such written statements to the attention of international human rights review organizations.

— Post by William E Ruhaak.

The post Conscience Matters: Submitting a Statement of Conscience in U.S. Tax Court first appeared on National War Tax Resistance Coordinating Committee.

The post Conscience Matters: Submitting a Statement of Conscience in U.S. Tax Court appeared first on National War Tax Resistance Coordinating Committee.

Unfortunately, the couple received an alarming-looking letter from the IRS, accusing them of making a “frivolous” argument about why they weren’t paying their taxes. The letter threatened them with a $5,000 frivolous filing penalty if they did not re-file their taxes. Even though the couple complied, and paid the $50 they had resisted, the IRS fined them $5,000 each. Eventually, by contacting the Taxpayer Advocate and their elected representatives, they were able to get the fine dismissed.

An excerpt of a letter enclosed with a tax return. When your letter enclosed with the tax return does not make any “frivolous” legal arguments about why you are not paying the tax, the IRS’ own rules state you should not receive a penalty.

Today, as long as they don’t make arguments the IRS considers “frivolous,” war tax resisters enclosing separate correspondence with a properly filled out tax return are not supposed to receive a frivolous filing penalty or threat of penalty. (Read our page on frivolous filing for more details and links to other resources.)

However, in the 1980s, due to US military engagement in Central America, war tax resistance increased significantly. Many resisters were contesting frivolous filing penalties (which at the time were $500 rather than $5,000). In the Winter 1988 issue, the Conscience and Military Tax Campaign’s newsletter, Conscience, ran an article by Jay Sordean giving many statistics on the situation through 1985:

Frivolous Filing Update

…As of November, 1983, there were 31 lawsuits being filed throughout the U.S. in response to frivolous fine penalties. As of May Day, 1984, there had been 8 losses, 5 settlements, and one win (the taxpayer had included a letter stating the correct amount of tax due with the “frivolous” 1040 form.)

By March 1984, approximately 4,000 to 5,000 taxpayers had been fined with FF, at least 130 of them being conscientious wtrs [sic]. Forty lawsuits against the IRS were filed.

By the winter of 1984, there were suits in all five IRS regions. The frivolous penalty has been assessed in an unclear, undefined and inconsistent manner. [my note: and this has held true to this day!]

One recent case was that of Vinton Deming, editor of Friends Journal, who was assessed a FF for filing an income tax return with an objection to war taxes. In the Federal District Court appeal attorneys Jay Rosner and Peter Goldberger negotiated a settlement. The $75 fee and court filing costs and miscellany were granted in cash by a Justice Department lawyer. The government didn’t want the case to be publicized, but the lawyers refused to agree to that.

If you’re a war tax resister with questions about your own frivolous filing penalty letter, read our page on this subject, which includes many more stories. Then contact NWTRCC or a local war tax resistance counselor if you need additional assistance or information!

Post by Erica Leigh

The post Conscience and History: Frivolous Filing first appeared on National War Tax Resistance Coordinating Committee.

The post Conscience and History: Frivolous Filing appeared first on National War Tax Resistance Coordinating Committee.

Kudos to Quaker attorney Bob Kovsky of San Francisco, who worked for seven years on a legal suit I brought against the IRS claiming that as a Quaker, I was subject to misdirection, threat and harassment by the IRS when I honestly and openly followed the precepts of my Christian church in refusing voluntarily to pay for war. The case moved back and forth between district and appellate courts for years. Always rejected out of hand, no court hearing was ever scheduled. Bob and I have finally laid down this effort.

There have been positive effects, however. During this period, the IRS had threatened several other Quakers (including Steve Leeds and Vickie Aldrich) with a “frivolous filing fee” or actually fined them as much as $5,000. Eventually, in early 2014, the IRS clarified for its own staff and for the tax-paying public that forthright and timely filers with deep-rooted religious or conscientious objection to paying for war and the killing of other humans should not be threatened or penalized as “frivolous.” NWTRCC shared this news widely among resisters.

For me, giving up the struggle in the courts involves “closing the chapter but not the book,” as my colleague in war tax resistance, Ruth Paine, put it. Along with others in NWTRCC, I see recent wins for religious freedom in the Supreme Court as possible precedents for war tax resisters to build on. The success of plaintiffs in the Hobby Lobby case, in Holt vs. Hobbs, and in similar cases may indicate that this conservative court respects some kinds of law-challenging decisions when they are based in solid religious faith and practice.

But the road is not yet clear for religious tax resisters. Conscientious resisters to mandatory military enlistment have been offered “alternative service” options since World War II or earlier. Those conscientiously opposed to war taxes need a similar “alternative tax” option. The Peace Tax Fund campaign has tried for years to get Congress to offer such an alternative. Perhaps this is the historical moment for some new ideas and energy in that campaign. I am hoping others will join me in seeking out the opportunities.

Contact Elizabeth at eboardman AT sbcglobal DOT net.

The post Closing the Chapter, But Not the Book first appeared on National War Tax Resistance Coordinating Committee.

The post Closing the Chapter, But Not the Book appeared first on National War Tax Resistance Coordinating Committee.

Of the egregious cases, Steve Leeds’ story is right up there. He did not even owe taxes when he received a frivolous penalty warning letter after he filed for 2009 and included a letter of protest about taxes being used for war. He fought this threat and actually got an apology from the IRS. Another couple resisted for the first time by refusing to pay $50 of their tax due and enclosing a letter explaining their war tax protest. Threatened with a $5,000 penalty each, they paid the $50, but before long a bill for $10,000 landed on their doorstep anyway. They were also successful in fighting the penalty with the help of their Congressperson’s office.

The Good News

Today war tax resisters and protesters can celebrate a little free speech victory. We can now point to a memo issued on August 16, 2013, by the IRS Chief Counse, “Application of Section 6702 Penalty to Taxpayer Who Files a Return with War Complaint.” The simple conclusion of this 4-page memo aimed at IRS workers is,

“When the taxpayer timely files a correct and complete return, the section 6702 penalty should not be assessed based solely on the fact that the taxpayer enclosed a letter with the return explaining why the taxpayer is not paying the self-assessed tax due. If a penalty has been assessed, it should be abated.”

We hope this memo is getting around to all those IRS employees who open our envelopes and sort the contents, especially those employees at the “frivolous return” center in Utah. Now if war tax resisters and protesters receive a warning letter or penalty after sending in an accurate return with a letter enclosed, you can cite this memo and help educate the employees yourself.

If you believe that you were improperly assessed the penalty and either paid it or had the money seized by the IRS, send in a request for an abatement (Form 843) to the frivolous penalty program: Internal Revenue Service, Attn: FRP M/S 4450, 1973 N. Rulon White Blvd., Ogden, UT 84404. This worked for one resister recently.

Warning: This memo only applies to the letter enclosed with an accurate 1040 for those who file. The IRS has 40-some categories of frivolous arguments, and if any of these are reflected on the 1040 form the IRS can assess a $5,000 penalty. In general NWTRCC counselors suggest that individuals who file with the IRS do not make their protest on the tax form itself (or accept the risk of the $5,000 penalty). Fill the form out accurately but enclose a letter telling them why you are not sending the amount due—or register a protest in a letter with your form even if you are not resisting.

We are reminded of the protest that began after the IRS instituted this penalty ($500 at the time) in 1982. You can read an old article about “cabbage patch resistance” online.

Post by Ruth Benn

The post A Little Good News: War Protest is Not Frivolous first appeared on National War Tax Resistance Coordinating Committee.

The post A Little Good News: War Protest is Not Frivolous appeared first on National War Tax Resistance Coordinating Committee.