User:Robert McClenon/Frivolous Filer

A frivolous filer is, in the terminology of the US Internal Revenue Service, a filer whose income tax return shows a disregard for the Internal Revenue Code, typically based on a discredited legal or constitutional argument.

Many of the arguments used by frivolous filers are that they are not required to pay federal income tax, but citing arguments that were explicitly denied by the United States Supreme Court or by United States Courts of Appeal. The claims include:
 * The Sixteenth Amendment to the United States Constitution was not properly ratified. The Supreme Court has ruled that it was properly ratified.
 * Filing a federal income tax return is voluntary. The Internal Revenue Service relies primarily on so-called voluntary filings of income tax returns, but the obligation to file a tax return is imposed by law.
 * The taxpayer is not a citizen of the United States, because they have chosen to be a citizen of a state instead. The Fourteenth Amendment to the United States Constitution states that all persons born or naturalized in the United States are citizens both of the United States and of the state in which they reside.
 * The exchange of labor for wages is not income and so is not taxable. The Supreme Court has ruled that it is income.
 * The wages were not paid in gold or silver, but in Federal Reserve Notes, and so were not income. Courts have rejected this argument.
 * Collecting a part of a person's income as an income tax imposes involuntary servitude, which is forbidden by the Thirteenth Amendment to the United States Constitution. Courts have rejected this argument.
 * The Internal Revenue Service is not an agency of the United States Government, but a private corporation.