At the very least, you'll pay back taxes and a penalty. At the worst, you could face criminal charges. And that won t change with the proposed new tax bill. So, this column is your tax scam alert. Protest all you want, but pay up First, it's important to realize that just because something is published it isn't necessarily valid or appropriate for your situation.
Most tax scams come with a purported history or an alleged constitutional basis.
For example, there are many individuals and groups who have proclaimed the federal income tax to be illegal and unconstitutional because of procedural errors in the ratification of the 16th Amendment in 1913. They back their claims with documented history and convoluted legal arguments. However, while their claims may have some elements of historical truth to them, the courts, including the Supreme Court, have consistently rejected their arguments. In the final analysis, the law is what the Supreme Court says it is. No court has accepted the arguments of these tax protesters.