Throughout our history, many individuals and groups have employed tax refusal to make their points. ...a protest based on tax refusal has never won a significant number of adherents in this country. There are several reasons for this, but the most pervasive seem to be the fear most people have of going to jail and the confusion that exists in their minds about the limits of the power of the Internal Revenue Service (I.R.S.), that is, what this agency can and cannot do to people who do not pay their taxes. Until some of their doubts are answered, the antiwar masses will continue to cling to their placards and keep close step in the peace marches, while the IndoChina war rages around them.
William Louis Tabac,
War Tax Refusal: Some Code Problems,
20 Clev. St. L. Rev.
available at https://engagedscholarship.csuohio.edu/clevstlrev/vol20/iss2/3