Anti-IRS Theories a.k.a. Debunks specific tax protester arguments and statements. He researched the 16th Amdendment on which current income tax law is based, having served time in federal prison previous to writing the book for not paying his income tax. Compilation of research by various people who assert that the American income tax system is strictly voluntary. Based on rights guaranteed by the 5th Amendment to the Constitution for the United States of America.
Advocates use of professional opinion letters to which links are supplied.
Arguing that the income tax is voluntary. Includes citation of precedents that conclude that unclear laws prevent criminal convictions. He argues that the amendment was necessary to empower the IRS to collect income tax. Larry Becraft's list includes three tax law cases from the year 2000. Arguing that the income tax only applies to citizens of the District of Columbia, federal employees, immigrants, and a few other classes, and not to citizens of other states.