Tax protester arguments Tax protester arguments are arguments
made by people who contend that United States tax laws are
unconstitutional or otherwise invalid. Tax protester arguments
are typically based on an asserted belief that the United States
government is acting outside of its legal authority when
imposing such taxes. The label "tax protester" should be
distinguished from "tax resister", an individual who refuses to
pay tax on moral rather than legal grounds. This article
discusses tax protester arguments with respect to the U.S.
federal income tax.  Denial of tax liability Arguments made by
tax protesters generally deal with the U.S. Federal income tax
and not with other taxes such as the gift tax, estate tax, sales
tax, and property tax (although some tax protesters have
attacked the last category under allodial title claims).
Constitutional arguments Some tax protesters may cite what they
believe is evidence that the Sixteenth Amendment to the
Constitution (removing any apportionment requirement fo