| has gloss | eng: A tax protester is someone who refuses to pay a tax on constitutional or legal grounds. Many claim the tax laws are unconstitutional or otherwise invalid. Some refuse to file a tax return or file returns with no income or tax data supplied. Legal commentator Daniel B. Evans has defined tax protesters as people who "refuse to pay taxes or file tax returns out of a mistaken belief that the federal income tax is unconstitutional, invalid, voluntary, or otherwise does not apply to them under one of a number of bizarre arguments." An illegal tax protest scheme has been defined as "any scheme, without basis in law or fact, designed to express dissatisfaction with the tax laws by interfering with their administration or attempting to illegally avoid or reduce tax liabilities." Tax protesters are different from tax resisters, who refuse to pay taxes as a protest against the government or its policies, not out of a belief that the tax law itself is invalid. |