Tax Resistance as Protest Against U.S. Policies

Chicago attorney Rachel Cohen has publicly declared her refusal to pay over $8,000 in federal income taxes as a form of protest against U.S. immigration detention practices and military actions in Iran. In a TikTok video posted on March 2, 2026, Cohen stated, "I'm not paying my federal income tax this year," highlighting her intention to draw attention to federal spending priorities rather than taxation itself. This act of tax resistance aligns with a historical trend in the United States, where individuals withhold taxes to oppose government policies, particularly during times of war or controversy.

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The practice of war tax resistance has deep roots in American history, often gaining traction during periods of military conflict. According to the National War Tax Resistance Coordinating Committee, founded in the early 1980s, there has been a notable increase in interest in tax resistance, particularly following the onset of the Gaza conflict in 2023. The organization's website traffic surged from an average of 40,000 unique visitors per year to over 110,000 in January 2026, indicating a growing public engagement with the issue. Lincoln Rice, the organization's coordinator, noted that significant political events often serve as catalysts for individuals to consider tax resistance.

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While tax resistance is a form of protest, it carries significant legal risks. Experts warn that refusing to pay federal taxes can lead to penalties, interest, and even criminal charges. Michele Frank, an associate professor of accountancy, emphasized that federal courts typically side with the Internal Revenue Service (IRS) in cases of tax resistance, often dismissing such claims as frivolous. Cohen, aware of these risks, has stated that her decision is personal and not intended to encourage others to follow suit.

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Ruth Benn, a veteran war tax protester, has withheld her federal tax payments for decades, currently owing approximately $27,000, including penalties. Benn regularly communicates with the IRS about her decision and has faced various consequences, including the seizure of state refunds and bank account funds. She advises potential tax resisters to be prepared for unpredictable outcomes, as the IRS may pursue collection actions years later.

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The IRS has issued warnings regarding the legal ramifications of tax resistance, stating that taxpayers cannot avoid obligations based on moral or religious beliefs. The agency enforces penalties for failing to file returns and can take collection actions, including wage garnishment and property seizure. Josh Youngblood, a tax firm owner, reiterated that while dissatisfaction with government policies is valid, tax evasion is not a lawful response.

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Tax resistance as a form of protest against U.S. policies continues to evoke strong opinions and legal challenges. While individuals like Rachel Cohen and Ruth Benn advocate for this practice to express dissent, they must navigate the complex legal landscape that accompanies such actions. The ongoing dialogue surrounding tax resistance reflects broader societal concerns about government priorities and individual accountability.

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• "I'm not paying my federal income tax this year." — Rachel Cohen, Community Organizer

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• "It's completely OK to be unhappy and be dissatisfied with our government." — Josh Youngblood, Owner of The Youngblood Group

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• "It's unpredictable... You don't know what's going to happen when." — Ruth Benn, War Tax Protester

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