Note: This flyer is also available in PDF format. Feel free to download, copy, and distribute (it's intended to be printed as a 8-page 8.5" X 5.5" pamphlet). If you'd like us to send you a PDF with customized local contact info, just let us know! If you prefer the previous brochure-type flyer, it's still availabe in PDF format as well (with a bit less text than the current update).
Each year, more than one hundred fifty million people in the United States pay direct taxes to the Federal Government. Additionally, everybody pays the government taxes on consumer goods. The total amount of tax money taken in by the United States government each year is almost two trillion dollars. Put another way, the Federal Government alone collects an average of more than $6,000 a year for every woman, man, and child in the United States (not including Social Security and other trust funds, state and local taxes, or user fees).
With all that money, one would think that the Federal Government would have an easy time providing the services that its citizens need: good schools and job training programs, universal health care, environmental protection, and so on. Instead, about half of all Federal spending goes to the military, by far the highest such percentage of any industrialized country in the world (in fact, U.S. Military spending accounts for almost half of the World's total). The Federal Budget reflects the government's warped priorities: to protect vast corporate wealth by military force, whatever the human and environmental costs.
There are many different types of War Tax Resistance, and many different reasons why people choose to resist. Common to all of them is the refusal to cooperate with governments that resort to military means to solve problems, and a refusal to pay taxes that finance militarism, mass murder, widespread immiseration, and ecological devastation.
Both U.S. and International law recognize the rights of Conscientious Objectors to refuse military service. It follows, then, that if it is illegal to force individuals to kill, it should also be illegal to force individuals to pay for somebody else to kill in their names.
For many years, a bill has been pending in the U.S. Congress that would recognize the right of conscientious objection for taxpayers. The Peace Tax Fund Bill would divert the income tax dollars of objectors into a fund that would be used only for peaceful purposes (as defined by Congress). While the bill would not resolve the concerns of all War Tax Resisters, persistent lobbying for over twenty years has resulted in gradually increasing Congressional support for its passage.
For many persons of conscience, who cannot and will not cooperate in the murderous policies that governments undertake in their names, War Tax Resistance is a means to either symbolically or effectively withdraw their consent. War Tax Resisters generally do not object to taxation itself, but to the allocation of taxes for purposes that violate their most deeply held moral beliefs.
Frequently, Resisters redirect their resisted taxes toward Peace & Justice or human needs organizations. In this way, more money goes directly to socially useful programs than by paying tax through the system. Resisters may also choose to set refused money aside, in Escrow Accounts or Alternative Funds (such as the CMTC Escrow Account administered by NACC), so that while the principle is available to them if the IRS collects, the interest earned on it can be used for human needs.
Such redirection is not recognized by the IRS as payment for IRS-assessed taxes, but it is an important public statement of our right to decide where our money shall be spent, and an important reminder of the many uses to which the United States should be putting the money that is instead being lavished upon its war machine.
Generally, War Tax Resisters target money intended for the General Fund (that portion of the U.S. government's operating budget allocated each year by Congress). Including the Department of Defense, military spending in other departments, covert expenditures, veterans' benefits, and the percentage of the national debt attributable to past military spending; the U.S. spends approximately 50% of its General Fund budget to finance militarism.
Telephone Tax Each phone bill, for local or long-distance service, includes a Federal Excise Tax whose proceeds go into the General Fund. Historically, this tax has been directly related to the ups and downs of military spending. The tax became permanent, at 3%, in 1990, and is a focus of many War Tax Resisters. Generally, your phone company cannot legally disconnect your phone service for nonpayment of the tax -- although dealing with phone companies has become more of a hassle in the last several years. Deducting the Excise Tax from your bill each month (and enclosing a note of explanation to the phone company) is a relatively low-risk way to withhold War Tax dollars. For more information, consult the Hang Up On War Campaign, or the NACC flyer "Telephone War Tax Resistance: A Monthly Low-Risk Action For Peace" (also available from the NACC office).
Personal Income Tax Income Taxes also go into the General Fund, and hence about half of all Income Tax payments go for war. The Income Tax is the largest direct payment to the federal government most individuals make, and is the focus of a wide range of War Tax Resistance actions.
Some Resisters choose to file their tax returns normally, but withhold a symbolic amount (e.g., $10.40) or a small percentage, from their Income Tax payments. Others withhold larger amounts, such as the military percentage, or file a return but refuse to pay any of the tax owed. Many Resisters refuse both to pay and to file (see below, "Non-Filing"). Strategies depend on your motivations, the level of risk you are able take on, and your individual situation.
W-4 Resistance Since half of any money paid to the government's General Fund will be used for militarism, many resisters refuse to pay any money at all. Persons wishing to withhold as much money as possible from the federal government need to ensure not only that they don't pay taxes at the year's end, but also that income taxes are not withheld from their paychecks. This can be done by being self-employed, by claiming "exempt" on the W-4 form you fill out when you begin a job, or by claiming a sufficient number of allowances on the W-4 form so that no money will be withheld from your paycheck. Consult with NACC, a WTR counselor, or IRS Publication 15 (Circular E) to find out how many allowances you need to claim to reduce your withholding to zero, or fifty percent, or whatever other amount you choose.
Claims of exemption if wages normally exceed $200 per week, or of more than ten allowances, are forwarded to the IRS; otherwise, W-4 information remains with the employer. An employee can change her/his withholding status at any time during employment. The effect is to transfer responsibility for tax payment from the employer to the employee, and to ensure that the employer is not collecting taxes on the government's behalf.
For a superb W-4 primer, check out the National War Tax Resistance Coordinating Committee's "Practical War Tax Resistance #1: Controlling Federal Income Tax Withholding" (also available from the NACC office).
Non-Filing Many Objectors refuse to file income tax returns at all. The IRS has a harder time collecting in this case, but penalties and interest can also be higher. Persons who refuse to file often do so as part of a strategy to make themselves un-collectible no matter how great debts to the IRS become. Other objectors choose to lower their incomes and/or simplify their lifestyles, so that they are either exempt from taxation, or don't have any assets that can be seized by the IRS for tax debts. A simplified lifestyle also reduces one’s contribution to other forms of taxation, e.g., production and user taxes in the retail economy -- and is also good for the planet (as well as the rest of humanity, which is forced to subsidize the American lifestyle by suffering austerity programmes imposed from Washington)!
Most War Tax Resisters are already working toward a more just and peaceful society, and see Tax Resistance as a component of their work. No matter what type of War Tax Resistance one decides to undertake, publicizing it adds to its impact. Letters to the IRS and to elected officials, letters to the editor, Tax Day leafletting, and organizing with other resist-ers in one’s area are all ways to help further the struggle against militarism.
Creating a supportive community with other Tax Resisters is also an important tool to help overcome fears and isolation, share strategies and experiences, inspire each other, and build peaceful alternatives.
War Tax Resistance is an act of civil disobedience, and it is wise to understand the possible consequences of this form of direct action for peace before undertaking it. Talking to an experienced War Tax Resistance counselor is recommended -- feel free to contact the NACC office for counseling or for referrals.
The potential risks vary greatly depending upon the type of Resistance, but are almost always financial in nature. Criminal prosecution is possible, but in practice extremely rare. There is very little precedent for Tax Resisters being jailed. When it has happened (fewer than two dozen times since World War II), it has generally not been for non-payment, but for related decisions (for example, contempt of court for refusal to produce financial records). The IRS acts, essentially, as a collection agency.
A non-paying individual's liability to the IRS will usually include assessed taxes, penalties, and accumulated interest. Civil penalties of up to 25% are possible for failing to file and failing to pay; so-called "frivolous" returns or filing false information on the W-4 form may lead to additional penalties. Interest on unpaid taxes and penalties is compounded daily at a rate that varies each quarter, depending on the prime interest rate, and can eventually add up to more than the original debt.
Generally, Resisters receive a series of tax-due letters from the IRS, culminating in a "Final Notice Before Levy", thirty days after which the IRS is legally entitled to collect. The IRS tends to go after people's most liquid assets first (bank accounts and wages), these being the easiest for them to handle. Occasionally the IRS seizes property such as cars or houses. At that point many people either buy their property back, or organize around the seizure and generate publicity for their protest. The IRS rarely collects from Telephone Tax Resisters because of the small amounts involved. If one has no property in his or her name, no bank accounts, and is self-employed, there may be nothing for the IRS to seize, whatever the debt. Making oneself "un-collectible" is an option chosen by a number of Resisters. It is helpful to bear in mind that a Resister may "bail out" at any point by offering to begin payment if she or he wishes.
Depending on one's collectibility, and the IRS's efficiency, it may take a few months, many years, or forever to collect your taxes; the longer the period of Resistance, the greater the accumulated interest on the debt. An experienced War Tax Resistance counselor can help you assess your willingness to take on risks, and what types of Resistance will be the most effective for you at this time.
The benefits of War Tax Resistance are clear: you are not paying for warfare and its attendant injustices. You are demonstrating to others that they need not pay for war. And by redirecting resisted taxes you also have the opportunity to help others understand the connections between the criminal use of our tax dollars on militarism, and a lack of availability of so many basic human services in the U.S. Today.
NACC Services
• The Conscience and Military Tax Campaign Escrow Account The nation's largest fund of resisted War Taxes. For more information, see the NACC flyer "Conscience & Military Tax Campaign Escrow Account for Resisted War Taxes". Copies are also available from the NACC office.
• Counseling, Workshops, Literature, and other information to support War Tax Resisters and their allies. Get in touch with the NACC office to set up a presentation for your organization or group of friends, to speak with a WTR counselor, or with any questions regarding Tax Resistance or the CMTC Escrow Account.
• An annual Grant Cycle, allocating most of the interest generated by the CMTC Escrow account to local, national, and international Peace & Justice organizations. To be added to the notifications list for upcoming dates of significance regarding the next grant cycle, pass your e-mail address along to the NACC office. For a list of the most recent recipients, see here.
Other Resources
• The National War Tax Resistance Coordinating Committee, a national coalition of local War Tax Resistance organizations; with a very helpful full-time staffperson, excellent literature, a newsletter, and a national contacts and counselors list. NWTRCC, P.O. Box 150553, Brooklyn, NY 11215; (800) 269-7464.
• The War Resisters League in New York City recently celebrated its 75th anniversary. The WRL publishes War Tax Resistance: A Guide to Withholding Your Support from the Military, a highly recommended, 130-page basic War Tax Resistance handbook (also available for $15 from the NACC office), as well as the annual "Where Your Income Tax Money Really Goes" pie-chart leaflet. War Resisters League, 339 Lafayette St., New York, NY 10012; (212) 228-0450.
• The War Tax Resisters Penalty Fund. Established in 1982 to spread out among the entire WTR community the costs of penalties and interest imposed by the IRS. Each member of the fund generally ends up paying less than $20 per year. WTRPF, P.O. Box 25, North Manchester, IN 46962; (260) 982-2971.
• The National Campaign for a Peace Tax Fund "advocates for U.S. federal legislation enabling conscientious objectors to war to have their federal income taxes directed to a special fund which could be used for non-military purposes only." National Campaign for a Peace Tax Fund and the Peace Tax Foundation, 2121 Decatur Place NW, Washington, DC 20008; (202) 483-3751; (888) PEACE-TAX.
Note: This flyer is also available in PDF format. Feel free to download, copy, and distribute (it's intended to be printed as a 8-page 8.5" X 5.5" pamphlet). If you'd like us to send you a PDF with customized local contact info, just let us know! If you prefer the previous brochure-type flyer, it's still availabe in PDF format as well (with a bit less text than the current update).
The Nonviolent Action Community of Cascadia
4554-12th Ave NE, Seattle, WA 98105.
An affiliate of the War Resisters League
and NWTRCC
Tel: (206) 547-0952, Fax: (206) 547-2631. E-mail: nacc (at) drizzle (dot) com