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A really good friend of mine, whose name has been changed to protect his privacy, recently decided to no longer volunteer to pay income tax. His case is somewhat unusual in that he is a retired US military officer and, as you may know, if the income tax applies to anyone, it applies to US government employees. However, on reading an IRS Brief (see NOTE in the next paragraph before following the link), he discovered that the Internal Revenue Code does not require federal employEEs to file and pay the tax, it requires the federal employER to file and pay the tax, although the federal employer may deduct the tax to be paid from the pay of the employee. My friend realized that the net result of his battle with the IRS would probably be a reduction in his net retirement pay but he decided to go ahead anyway since success would mean that he would no longer have to file the infamous Form 1040 and, thus, would not be giving up his fourth amendment rights every April 15th.
7 October 2000 - NOTE: Further research into the Internal Revenue Code (Title 26 USC) has convinced my friend that the above is not true. Being, or not being, a government employee is irrelevent. What is relevent, as it turns out, is what activities my friend is involved in as related to the activities that are taxed by statute. A new brief, Income Tax Brief, has been prepared for those interested in how this was determined.
This case is presented here as it occurs. There will be copies of notices, letters, responses, etc from and to the IRS agents and comments from my friend, let's call him Joe D. Sovereign, concerning certain aspects of the case. I have attempted to accurately reproduce the forms, notices, and letters but there may be some differences due to the constraints of html coding. For example, bar codes are indicated but not accurately reproduced. I have embedded hypertext links to Joe Sovereign's comments and analysis in the documents. Most of the letters TO the IRS agents are based on a general government response letter.
There is no guarantee that this effort will result in success for my friend. But therein lies its value as you will be able to see the case as it unfolds and, perhaps, gain a better understanding of what you need to do in order to unvolunteer, if you so desire. So, without further ado, let's begin.
The stage was set on 15 April 1997 when Joe Sovereign let the Form 1040 filing deadline pass without filing the Form 1040, US INDIVIDUAL INCOME TAX RETURN.
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