Do you know someone who believes that they don't have to pay income taxes because income taxes are voluntary, wages are not income, or the income tax is unconstitutional? My collegue Jon Siegel has a website that offers remarkably patient and thorough responses that show why these arguments are wrong. The site has been up for a long time, apparently, but I just learned of it today and I figured others might find it interesting or helpful (or just amusing). Jon also has a blog: Law Prof on the Loose.

  UPDATE: In the comment thread, commenter Ex-Fed adds a story of an amusing judicial reaction to tax protestors:

When I was a prosecutor, I had [a tax protestor] who claimed that the United States District Court did not have jurisdiction over him because the courtrooms had American flags with gold fringes, which established that they were admiralty courts and not courts of general jurisdiction. Judge Hupp, God rest him, wryly said "I'll pretend you're a boat."

Nice.