What penalties can be imposed on tax resisters?
Being a tax resister is not without its costs. The cases against tax resisters usually include one or more of the following civil or criminal penalties: A failure to file an income tax return, or pay the tax when due, results in a civil penalty of 5% per month (not to exceed a total of 25%). IRC section 6651. A willful failure to file an income tax return is a crime punishable a fine of not more than $25,000 and imprisonment of not more than one year, or both. IRC section 7203. This criminal penalty is in addition to the civil penalty under section 6651. IRC section 6702 allows the IRS to impose a $500 civil penalty against any individual who files a return which is incorrect on its face, or from which a tax cannot be calculated, if the return is based on “a position which is frivolous.” or a desire to impede the administration of the federal income tax. This penalty is often imposed against tax resisters who file returns with that are blank, contain frivolous claims regarding what is
