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The author of the tax protest standard "The Law That Never Was" now faces a permanent injunction against marketing tax protest kits. A federal court in Chicago has enjoined Bill Benson from marketing the "Reliance Defense Package," and the "16th Amendment Reliance Package. It also forbids Mr. Benson from
promoting, organizing, or selling (or helping others to promote, organize, or sell) any other tax shelter, plan, or arrangement that incites or assists others to attempt to violate the internal revenue laws or unlawfully evade the assessment or collection of theri federal tax liabilities or unlawfully claim improper tax refunds."
Mr. Benson argues that typos and wording differences in the version of the 16th Amendment to the Constitution makes it invalid, and therefore there is no income tax. Courts routinely dismiss this argument as "frivolous."
Links:
Quatloos discussion of the Benson theory.
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