Tax Protesters — or “tax defiers,” as they are now known — like to argue that the 16th Amendment authorizing an unapportioned income tax was never properly ratified, and therefore there is no income tax. Unfortunately for them, the IRS, all federal judges, the U.S. Marshals service, and the Bureau of Prisons have a contrary view.
Elmer Scheckel of Oelwein, Iowa decided to give the argument a try to get out of Iowa income taxes. It didn’t go well:
The argument advanced by the Protester is merely a variation upon a claim that has been repeatedly considered and rejected by state and federal courts for decades. The 8th Circuit Court of Appeals and other federal appellate courts from around the country have decisively held that