For over fifty years, Joanne Sheehan has declined to allocate her tax dollars to the U.S. military budget. This 76-year-old nonviolent civil disobedience trainer relocated from New York City to Norwich, Conn., in the 1970s to facilitate her protests against the corporation that constructs nuclear submarines for the U.S. Navy.
Sheehan has faced arrest multiple times due to her activism. Her first encounter with law enforcement occurred in 1971 when she and fellow tax resisters blocked the entrance to an IRS office in protest of the Vietnam War. During 1976, while she was already incarcerated for a separate act of nonviolent protest at the Seabrook Station nuclear power plant in New Hampshire, she received a visit from an IRS agent regarding her refusal to pay a 10% federal tax on her phone bill. The agent left a business card, and upon her release, Sheehan shared her tax resistance reasons with him.
“They never did get the money,” Sheehan recalled with satisfaction, adding that she was never prosecuted.
Sheehan, who co-founded the New England regional office of the War Resisters League and operates it from her home in Norwich, embodies what many envision when they hear “tax resister”: a grey-haired activist dedicated to nonviolent protests for progressive causes. However, amidst the current political turmoil in the U.S. and abroad, particularly in Vermont, a rising generation is choosing tax resistance as a form of dissent.
Lindsey Britt from Brattleboro has engaged in tax resistance for around ten years. In the initial years, the 42-year-old nonprofit administrator opted to withhold a segment of her federal income taxes and communicated her rationales through letters sent to the IRS and Vermont’s congressional representatives. Currently, she maintains her resistance by keeping her income below the taxable threshold, working part-time, growing her own food, and bartering with friends and neighbors.
In a 2023 letter to the IRS, Britt expressed that paying taxes supports a government engaged in “killing people, destroying communities, decimating the natural world, and perpetuating trauma.”
Other than the time her federal stimulus check was partially withheld during the pandemic, Britt has not faced any legal or financial repercussions for her civil disobedience. Nowadays, most tax resisters do not encounter penalties, providing reassurance to many Americans exploring this method of protest against President Trump’s campaign to weaken and dismantle federal institutions.
Tax resistance appears to be gaining traction. Following the onset of the war in Gaza in October 2023, and particularly after Trump’s reelection, interest in this form of protest has surged, as noted by nonprofit organizations offering free guidance on ethical tax resistance methods.
“Numerous individuals who previously never considered it are now seriously contemplating tax resistance,” remarked Dan DeWalt, a musician, woodworker, and educator from South Newfane. He is one among those looking into withholding from the IRS for the first time. The 68-year-old activist has advocated for various public initiatives and has always fulfilled his tax obligations — until now.
“Our government has chosen to disregard the rule of law,” he remarked, “which feels like an invitation for us to do the same.”
The true number of Americans choosing to resist tax payments remains unknown, as the IRS does not publicize this data nor does the Vermont Department of Taxes track it. However, according to Lincoln Rice, coordinator of the National War Tax Resistance Coordinating Committee, there were at least 10,000 known tax resisters during the 1970s and 1980s. In those days, “The only way to learn about tax resistance was to converse with someone involved.”
Following Israel’s invasion of Gaza, which heavily depended on U.S. military assistance, Rice noted an “exponential” increase in traffic to his Milwaukee nonprofit’s website. Pre-war, the site attracted 3,300 unique visitors monthly; since Trump’s reelection last November, average monthly visitors have surged to 22,000, and the site has crashed three times in the past year. He has also experienced a record volume of requests for “War Tax Resistance 101” educational sessions, which he and a colleague conduct biweekly.
Prior to the Gaza conflict, the typical profile of tax resisters tended to be white baby boomers. Over the last two years, however, most emerging interest has originated from individuals in their twenties and thirties from diverse backgrounds. Rice gauges this trend partly through the nonprofit’s social media engagement, especially Instagram, which attracts a younger audience. Before October 2023, his organization had roughly 600 Instagram followers. Today, that number exceeds 24,000.
The National War Tax Resistance Coordinating Committee, commonly referred to by its acronym NWTRCC, pronounced “new trick,” champions a longstanding political cause. Tax resistance has historical roots deeply embedded in U.S. society, with notable figures such as Henry David Thoreau and Dr. Martin Luther King Jr. among its supporters.
Sheehan, the Connecticut activist, had friendships with prominent war tax resisters, Betsy Corner and her husband Randy Kehler from Colrain, Mass. Following their marriage in 1976, their income exceeded the federal tax bracket, but they chose to resist payment, informing the IRS of their intentions to support only state and local taxes while redirecting their federal obligations to humanitarian efforts.
The impact of Kehler’s anti-war activism was significant enough that Daniel Ellsberg attributed his decision to leak the Pentagon Papers to Kehler’s influence.
Eventually, in 1989, after a prolonged public conflict, the IRS seized the couple’s Massachusetts property. During the 1970s and much of the 1990s, it was relatively common for the IRS to confiscate properties from tax resisters, with about 10,000 properties taken each year. Following a federal policy shift in 1997, these seizures dramatically declined, with fewer than 100 occurring each year now. Rice notes that most current seizures are directed at the “über rich” who misreport their income or pursue fraudulent deductions, rather than those with principled objections. The IRS thus permits ethical stands against tax obligations, while dishonesty carries a heavier burden.
A prevalent myth surrounding tax resistance is the notion that the IRS aggressively pursues resisters. In reality, the process is cumbersome and often delayed, rarely resulting in immediate action. Rice, a prominent tax resister involved with NWTRCC since 1999, has never faced criminal charges, threats of prosecution, or wage garnishments. When he shares his experience with younger audiences, their immediate question tends to be, “How is it you’re not in jail?”
Unlike other forms of civil disobedience, which may lead to immediate legal actions against protesters, tax resisters typically enjoy additional leeway.
“Receiving that initial letter from the IRS can be intimidating,” Britt explained, noting that she is part of a small group called Taxes for Peace New England, which includes about a dozen members. “However, you can persist and wait to see how things unfold. It’s akin to being on a train: There are numerous stops where you can choose to disembark.”
Another misconception is that tax resistance is an all-or-nothing endeavor. As Rice clarifies, some individuals choose to withhold only a fraction of their federal taxes, attaching a letter to their return to articulate their stance. Although this practice has become less prevalent due to the rise of electronic filings, Rice insists, “It’s one rare instance where you can send a letter to the federal government with the confidence that someone will read it.”
The growth of the gig economy has also reshaped tax resistance, as gig workers may not fill out a W-4 form to report earnings and withholdings. Recognizing this complication, NWTRCC provides a complimentary eight-page guide on “Controlling Federal Income Tax Withholding,” detailing methods to calculate deductions to zero. Rice strongly encourages anyone interested in tax resistance to consult the NWTRCC website to understand their rights and potential repercussions.
It’s important to acknowledge that willful refusal to pay taxes constitutes a crime. According to NWTRCC, the IRS imposes penalties and interest on the owed amount, accruing until payment is made. The government may also freeze financial assets, garnish wages, or, in exceedingly rare instances, reclaim homes or vehicles. However, since 1992, there has been only one house and two cars seized from tax resisters, all occurring in the 1990s.
The reduction in IRS enforcement reflects a Congressional decision. Between 2010 and 2022, the agency’s funding was cut by 24 percent, resulting in fewer prosecutions for tax evasion, as reported by the nonpartisan Tax Policy Center. Following the February layoffs of an additional 6,000 IRS employees by the Trump administration, the likelihood of tax resisters — and tax evaders alike — facing penalties has diminished considerably.
Bob Bady of Brattleboro was not as fortunate. A neighbor of Corner and Kehler in Colrain, Mass., and a tax resister since 1970, Bady faced a protracted resistance campaign against the IRS, ultimately leading to the seizure of his home shortly after his neighbors faced similar fates. Having once worked as a registered nurse for 15 years, he was compelled to quit his job when the IRS sought to garnish his wages.
The most significant consequence Bady has felt is the absence of “middle-class economic security.” At 72, he continues to do manual labor to make ends meet. “Yet, I feel proud of what I have dedicated my life to,” he asserted.
Bady continues to encourage fellow Vermonters to publicly embrace tax resistance. While he empathizes with those who wish to maintain a low profile to avoid difficulties, he believes “there are consequences to nonviolent civil disobedience. It’s what gives it strength,” he stated. “If it’s safe and inconsequential, it holds little meaning.”
