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.
Resisted taxes are often given to meet human needs. Resistance may motivate others to act, or may provide new opportunities to communicate your beliefs to others. Feelings of empowerment, liberation and personal integrity may themselves compensate for any penalties. People s Life Funds are a secure place to hold resisted money while at the same time making it available as loans or grants to community groups. These funds provide an effective complement to war tax resistance.