Sheldon Richman has a nice three-part series criticizing the legal reasoning of tax protesters who claim they don't have to pay U.S. income tax titled "Beware Income-Tax Casuistry." With any luck, somebody tempted by such nonsense will read it and avoid jail or fines.
UPDATE (December 28, 2006): Sheldon Richman also points out this excellent GWU law professor's website on tax protestor claims.
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