A tax protester is someone who refuses to pay a tax on constitutional or legal grounds, typically because he or she claims to believe that the tax laws are unconstitutional or otherwise invalid.

Irwin Schiff was appealing his conviction and sentence of 151 months for conspiracy, aiding in the filing of false income tax returns and failing to pay income tax.  His appeal was based on ineffective assistance of ounsel at his first appeal (He represented himself at the original trial).  The Ninth Circuit cut him no slack, so based on his current projected release date, the next birthday that Irwin Schiff can celebrate in freedom will be his ninetieth.