Why No One Is Required to File Tax Returns

This 1996 self-published book argues that the U.S. federal income tax system is unconstitutional because requiring tax returns forces citizens to waive their Fifth Amendment right against self-incrimination. The author, Bill Conklin, details his numerous legal battles against the IRS, highlighting inconsistencies in the IRS’s claim that tax filing is “voluntary.” The book proposes a strategy of refusing to file tax returns while pre-paying estimated taxes to avoid asset seizure, encouraging a mass non-compliance movement to pressure Congress for tax reform. Supporting arguments are provided from legal experts and case law, emphasizing the lack of a statute explicitly mandating individual tax filing. The ultimate goal is to abolish the income tax and the IRS.