defy

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Tax defiers assume that "taxable income" and its "sources" can only be determined by Section 861 and its regulations, rather than Section 61.
COURTS' BALANCING THE NEEDS OF LEGITIMATE TAXPAYERS WITH THE HARM CAUSED BY TAX DEFIERS
In dealing with tax defter arguments, courts have had to strike a balance between welcoming honest taxpayers with legitimate tax claims into the courts and spurning tax defiers with rejected, meritless tax claims.
Tax defiers mostly fall in the underreporting or nonfiling categories.
Any solution rests in large part on seeking a balance in fairness between permitting taxpayers with legitimate good faith claims a full opportunity to air these claims administratively and before the courts, and excluding, deterring, and punishing tax defiers espousing illegitimate positions brought to undermine the tax system itself.
Stating that "neither civil penalties nor criminal prosecution have slowed the growth of the tax protestor movement" and searching for a different approach "to compensate the system for the costs imposed by tax protestors' frivolous arguments and to deter others from converting to the tax protestor movement," one commentator advocates the use of nondiscretionary, significant civil penalties on tax defiers.
Such laws coupled with active enforcement will send a strong deterrent message to tax defiers and honest taxpayers alike that engaging in tax defter conduct comes with a heavy price.
The government's response must equally take advantage of the powerful resources of the Internet and similar media to bring enforcement efforts directly to the door of the tax defiers and the taxpaying community.
While these combined efforts will take time to reach fruition, two results should be achieved in the short term: (1) tax defiers will know that the Department of Justice will proceed against them, using civil injunctions and criminal prosecutions, wherever and whenever they engage in tax defter activity throughout the nation; and (2) of equal importance, honest taxpayers will know that there will be serious consequences for those who follow in the tax defter path.
Tax defiers scoff at this system and have tried to undermine it with constitutional and statutory arguments that the courts have labeled ridiculous, absurd, frivolous, and "frivolous squared.
While "tax deniers" fall within the subset of "tax defiers," tax defiance conduct goes well beyond merely denying the legitimacy of the tax system to include affirmative actions taken against the government in pursuit of misguided beliefs (e.
For those tax defiers who file tax returns with tax defter positions in them or fail to file tax returns at all based on these arguments, the IRS classifies them as "frivolous nonfliers.