What happen America? How did you get so far off course?
The Supreme Court ruled today that taxpayers who sincerely believe the Federal income tax laws do not apply to them cannot be convicted of criminal tax violations, even if there is no rational basis for their belief.
But at the same time, the Court said a belief that the tax is unconstitutional, as opposed to inapplicable, is not a shield against criminal liability for refusal to pay taxes.
Ruling 6 to 2, the Court set aside the 1988 conviction of a commercial airline pilot who, under the influence of a group of tax protesters, concluded that the income tax was unconstitutional and that his wages were not income within the meaning of the Internal Revenue Code.
The pilot's victory may be shortlived, and the impact on Federal tax enforcement is likely to be limited. While there has been confusion in lower Federal courts over how to handle prosecutions in which taxpayers believe the tax laws do not apply to them, most courts already appear to be applying the approach the Court took today.
Supreme Court Ruling Supports Tax Protester - NYTimes.com
The Supreme Court ruled today that taxpayers who sincerely believe the Federal income tax laws do not apply to them cannot be convicted of criminal tax violations, even if there is no rational basis for their belief.
But at the same time, the Court said a belief that the tax is unconstitutional, as opposed to inapplicable, is not a shield against criminal liability for refusal to pay taxes.
Ruling 6 to 2, the Court set aside the 1988 conviction of a commercial airline pilot who, under the influence of a group of tax protesters, concluded that the income tax was unconstitutional and that his wages were not income within the meaning of the Internal Revenue Code.
The pilot's victory may be shortlived, and the impact on Federal tax enforcement is likely to be limited. While there has been confusion in lower Federal courts over how to handle prosecutions in which taxpayers believe the tax laws do not apply to them, most courts already appear to be applying the approach the Court took today.
Supreme Court Ruling Supports Tax Protester - NYTimes.com