page_title: Tax protester constitutional arguments
section_title: Fifth Amendment
hierarchical_section_title: Tax protester constitutional arguments / Fifth Amendment
caption_attribution_description: Oliver Wendell Holmes, Jr., circa 1930. Edited photograph from the Library of Congress Prints and Photographs Division.
context_page_description: Tax protesters in the United States advance a number of constitutional arguments asserting that the imposition, assessment and collection of the federal income tax violates the United States Constitution. These kinds of arguments, though related to, are distinguished from statutory and administrative arguments, which presuppose the constitutionality of the income tax, as well as from general conspiracy arguments, which are based upon the proposition that the three branches of the federal government are involved together in a deliberate, on-going campaign of deception for the purpose of defrauding individuals or entities of their wealth or profits. Although constitutional challenges to U.S. tax laws are frequently directed towards the validity and effect of the Sixteenth Amendment, assertions that the income tax violates various other provisions of the Constitution have been made as well.
caption: Justice Oliver Wendell Holmes, whose opinion in United States v. Sullivan is often cited by courts in Fifth Amendment self-incrimination cases
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