The W-4 form determines the amount of money to be withheld from each paycheck. It is entirely the individual s responsibility to file quarterly tax payments. Certain jobs, such as domestic service, are exempted from the withholding system. Consequences of Resistance Direct action for peace often entails exposure to unpredictable risks. War tax resistance is no exception.
Criminal prosecution is possible, but in practice so rare that in most cases the risk is negligible.
Nonfilers may go undetected, but if the IRS catches up with them, they may find stiffer penalties imposed, with no statute of limitations. The IRS rarely responds to telephone tax resistance because of the small amounts involved. At any point the resister can bail out by paying up. It often costs the IRS more to deal with a resister than is eventually collected. Many resisters conclude that the positive consequences outweigh the negative.