Taxation, Conscience, and Action vs. Inaction

[Douglas Laycock]

That's it.  Thanks. 

Quoting David Cruz <dcruz at law.usc.edu>:

> Maybe you were thinking of Browne v. U.S., 176 F.3d 25 (2d Cir. 1999),
> although they claimed a right to withhold some taxes and then have the
> IRS levy it without interest or penalty.
>
>
>
> David B. Cruz
>
> Professor of Law
>
> University of Southern California Gould School of Law
>
> Los Angeles, CA 90089-0071
>
> U.S.A.
>
> ________________________________
>
> From: religionlaw-bounces at lists.ucla.edu
> [mailto:religionlaw-bounces at lists.ucla.edu] On Behalf Of Douglas Laycock
> Sent: Friday, February 06, 2009 12:34 PM
> To: religionlaw at lists.ucla.edu
> Subject: Re: Taxation, Conscience, and Action vs. Inaction
> Importance: Low
>
>
>
> It would comfort at least some objectors, and I assume it would not
> comfort others.  There was a RFRA case a while back where some Quaker
> taxpayers offered to leave enough money in a separate bank account to
> pay their taxes, and to tell the government where the money was, and let
> it seize the money by levy.  It seems to me that they were willing to do
> quite a bit to pay their taxes.  But they weren't writing a check, and I
> think in their view, they were simply not resisting the government's
> collection efforts.  Of course they lost; neither the IRS nor the court
> was willing to be flexible.  Congress would have to create this for it
> to work.
>
> I haven't looked too hard, but I can't find the case now.  I thought it
> was Adams v. Commissioner, 170 F.3d 173 (3d Cir. 1999), but that was a
> less cooperative Quaker.  I think the case that illustrates Mark's idea
> was a Second Circuit case about the same time.  But I won't swear to
> that.
>
>
>
>

Douglas Laycock
Yale Kamisar Collegiate Professor of Law
University of Michigan Law School
625 S. State St.
Ann Arbor, MI  48109-1215
  734-647-9713
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