War Tax Resistance Information

It is impossible to conduct modern warfare without soldiers and weapons. But before governments can buy weapons and hire soldiers, they must first raise the necessary money through taxes or borrowing. War tax resistance is refusing to pay some or all of those federal taxes that contribute to military spending.

Because there is no tax that goes only to the military, war taxes generally mean individual federal income taxes and as well as some excise taxes (e.g., the 3% federal excise tax on telephone service). Though a case can be made to include Social Security, state, and local taxes, these are generally not considered war taxes.

In this era of high-priced weapons systems and military aid to regional wars, taxation is the closest war-making link between the government and most citizens. War tax resistance represents a direct way to say "NO!" to military programs which cost U.S. taxpayers approximately $330 billion annually. War tax resistance is a powerful way to say NO to nuclear weapons and weapons testing, military aid and arms sales, the ludicrous Star Wars missile defense system, covert CIA violence-- to say NO to the militarization of the U.S. federal budget. Through war tax resistance you control how your money is spent.

Why Resist?

This waste of money and human resources demands strong action from us all. War tax resistance is one direct way to protest militaristic policies. Governments depend on people agreeing with, or at least not actively opposing, their polices. War tax resistance is a personally empowering means . . .

*    to withdraw support from the war-making machinery in a way that the government will find hard to ignore;

*    to redirect tax money to more productive ventures that meet human needs and promote a more responsible and sustainable relationship with the earth;

*    to encourage others to resist;

*    to make one’s life more consistent with one’s beliefs.

There are a number of legal precedents that tax resisters have cited to justify their resistance. Notable examples are from the Nuremberg Principles, the United Nations Charter and the United States Constitution. To date, however, no federal courts have accepted these precedents for war tax resistance.

War Resisters League, 339 Lafayette Street, New York, NY 10012, tel. (212) 228-0450

fax (212) 228-6193, email wrl@warresisters.org

"Believing war to be a crime against humanity, the War Resisters League, founded in 1923, advocates Gandhian nonviolence as the method for creating a democratic society free of war, racism, sexism, and human  exploitation."

Possible Consequences of War Tax Resistance

Direct action for peace often entails exposure to unpredictable risks. War tax resistance is no exception. Though getting a notice from the IRS is very likely, jail is virtually unknown for war tax resisters.

Civil Penalties - if the IRS detects your war tax resistance, there is a high risk that the agency will assess civil penalties. Generally, civil penalties consist of fines (in the 5 to 25% range) and interest (around 10%) based on the amount of tax the IRS believes you owe. Except for civil contempt of court, civil penalties do not result in imprisonment.  Frequent experience is that the IRS will send one or more statements indicating there is an amount remaining due.  At some point fines and interest will be added, and may be increased over time.  War tax resisters may receive IRS letters over several years before collection, or the statute of limitations runs out.

The statute of limitations for filers is 10 years beyond the date of assessment (which is often a few months after filing). A false or inflated W-4 form, or a return claiming an unallowable deduction or credit affecting the calculation of tax due, may lead to an additional $500 penalty.

Enforced Collection - There is a moderate risk that the 1RS wi11 use one or more of the following methods to forcibly collect the taxes it believes you owe. The IRS may:

- Seize money from your bank account. (The IRS typically pursues the most liquid and easily accessible assets first.)

- Require your employer to withhold and pay over a portion of your wages.

- Seize and auction off any significant assets you possess. (This method is used infrequently because it is a lengthy process and it is often not cost-effective for the IRS.)

Audits - The IRS has three years from the date of filing to audit a return. Generally, unless you claim questionable deductions on your tax returns, your chances of being audited are no more likely than most tax filers

Criminal Penalties - There is an extremely low risk that the IRS and the Department of Justice will attempt to prosecute you on felony or misdemeanor criminal charges. War tax resisters are rarely subject to criminal investigation. (We know of only one war tax resister in recent years who has been investigated, and that case was dropped.) Criminal prosecution of war tax resisters is even more unlikely. However, if prosecution is successful, one could face significant fines and/or a prison sentence. Out of the many thousands of people who engage in some form of war tax resistance, only about two dozen people are known to have gone to jail for war tax resistance since World War 11. Of these cases, the longest jail terms were 8-10 months.

Many resisters conclude that the positive consequences outweigh the negative. Resisted taxes are often given away by resisters to meet human needs. Resistance may motivate others to act, or may provide new opportunities to communicate your beliefs to others. Experiences of empowerment, liberation and personal integrity may themselves compensate for any penalties.

Sources:  

National War Tax Resistance Coordinating Committee

War Resisters League

Redwood Nonviolence Community

Henry David Thoreau, “On Civil Disobedience”