Question: where is the law saying i have to pay taxes

title: Tax protester statutory arguments
text: In Flora , the Court used the word `` voluntary '' in opposition to the word `` distraint . '' Distraint is a legal term used in various contexts . For example , distraint is used to refer to the act of a landlord who withholds property of the tenant already in the landlord 's possession to secure payment of past due rent . The property `` held for ransom , '' in a sense , is said to be `` distrained , '' or `` distressed . '' The key connotation of the word `` distraint '' is that there is often a taking of possession or withholding of property to induce a debtor to pay an obligation . Once the debt is paid , the property is released .