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Publication Date


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Cleveland State Law Review


taxes, tax refusal, tax crimes


Throughout our history, many individuals and groups have employed tax refusal to make their points. Frustration with government policies and cynicism about the leaders who create them are driving more and more Americans toward radical forms of dissent. Civil disobedience is on the increase and struggling for status among protestors. So far attacks against the "establishment," its mores and property, have alternated between passive law breaking, such as tax and draft refusal, to the increasingly commonplace destruction of that which the protestors detests. But the mix is not equal, and this is demonstrated dramatically in the case of tax refusal. Although the number of bomb threats and actual bombings is up significantly over figures for previous years, the number of tax refusers--those people who are not paying some portion of their excise and income taxes as their protest against IndoChina policy--heralds a movement that one observer claims is becoming a fasionable one, a status that terrorism could never hope to achieve.