Tax protester administrative arguments

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Tax protest in the United States
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Tax protesters in the United States advance a number of administrative arguments asserting that the assessment and collection of the federal income tax violates regulations enacted by responsible agencies –primarily the Internal Revenue Service (IRS)– tasked with carrying out the statutes enacted by the United States Congress and signed into law by the President. Such arguments generally include claims that the administrative agency fails to create a duty to pay taxes, or that its operation conflicts with some other law, or that the agency is not authorized by statute to assess or collect income taxes, to seize assets to satisfy tax claims, or to penalize persons who fail to file a return or pay the tax.

Administrative arguments are distinct from constitutional, statutory, and general conspiracy arguments. Unlike other theories put forward by tax protesters, administrative arguments accept that Congress has the authority to enact income taxes and has in fact done so, but that the authorities charged with collecting the taxes (principally the Internal Revenue Service and its employees) do this in a manner that is in violation of US administrative law.