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Does filing an Income tax return void your Fifth Amendment right?

Written by Subject: TAXES: Federal


While filing your tax return this year, think about giving up your Fifth Amendment rights. If this disturbs you at all, like it does me, then send a letter to your representative that looks something like this:


Dear Congressmen/Senator,

I have three questions:

1.     Do I waive my fifth Amendment protected rights when I file a 1040 tax return?

2.     If I do waive my fifth Amendment protected rights, when I file a 1040 tax return, what statute requires me to waive them?

3.     If I do not waive my protected fifth amendment rights, when I file a 1040 return, then why does the IRS have a Miranda warning in the privacy act notice of a 1040 instruction book? The IRS states that it may give information on my return to the department of justice for use in criminal cases.


This is not an income tax protest letter, I am not asking if the 16th amendment was properly ratified or the legality of the income tax.


I believe in paying my taxes, but I wish to not give up my fifth amendment right not to be a witness against myself whether the information is incriminating or not.


Your assistance would be greatly appreciated.




Concerned American



7 Comments in Response to

Comment by Stephen Kraushaar
Entered on:

Garner vs. United States , 424 U.S. 648 answers this question. The short of it is this:One cannot refuse to file a tax return on the basis of the 5th amendment. However, one can invoke their 5th amendment rights during the filing of a return. While this case does not give specific instructions on how that is done, one could reasonably assume that answering a question with  "Fifth amendment rights invoked" or something similar should suffice. However, be aware that not completing certain fields of one's tax return can cause the IRS to qualify it as incomplete, and therefore not filed. Consult the IRS or a lawyer in regards to what fields may cause this. Since sources of income are the typical subject in question, filling out the source's name as "Fifth amendment" or the like is suggested.

Comment by Olde Reb
Entered on:

There appears to be confusion as to what provision, if any, identifies a citizen as being an lawful object for a tax, or if a tax is statutorily identified.

If this question exists, at the point in which enforcement is being legally sought (i.e., in a judicial court), should it not be presented to the court for clarification with the burden of proof upon the government to identify their source of authority for the putative  tax ??  Perhaps in the manner of Part Four of the LIBERTY, YOUR RIGHT TO MAKE A LIVING article and the Vroman rebuttal ??

Comment by PureTrust
Entered on:

(c) Employee

For purposes of this chapter, the term “employee” includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term “employee” also includes an officer of a corporation.


Comment by PureTrust
Entered on:

Then when you throw in the part:

TITLE 26 > Subtitle C > CHAPTER 24 > § 3401 Prev | Next § 3401. Definitions

Comment by Olde Reb
Entered on:

 With regard to the post by PureTrust---

Employment taxes are codified in Subtitle C, (i.e., Section 3101 to 3505).  Income taxes are in Subtitle A, sections 1 to 1999.

Liability for employment taxes is Section 3403 and reads: "The employer shall be liable for the payment of tax required to be deducted and withheld under this chapter, and shall not be liable to any person for the amount of any such payment."  

I do not see where an employee is made responsible for any employment tax. In fact, could the last phrase be read to state the employer is not even responsible for the tax ??

Comment by Olde Reb
Entered on:

 As strange as it may seem, and regardless of what the IRS tells you, there is NO law that makes an individual responsible for an income tax.

Every citizen has a constitutional Right to pursue a livelihood that is secured by the clause of Liberty. Constitutional Rights cannot be objects for taxation.  Ref.   Parts 1,2,3.

Income tax indictments never identify a statute that imposes an income tax. The Ninth Circuit case of US v Vroman that declares otherwise is analyzed in Part 4 to rely upon spurious documentation.

The courts will continue the abuse until the citizens become belligerent.

Comment by PureTrust
Entered on:

This isn't as simple as it may seem on the outside.

Did you wave your rights by signing a W-4 with somebody you thought was your employer?

Is the W-2 filed by your "employer" evidence against you if you don't speak up against it (laws of estoppel)?

Since the OMB number on the 1040 form is a fake OMB number, who are you really making an agreement with when you use the 1040 form?

If you happen to be an employer, and are not contracted with Government, and are not a Government agency, why do you call your employees employees to the IRS when IRS law doesn't so call them?