Despite a public education, I’m fairly certain that Minnesota is not its own sovereign nation.
And – whadayaknow?! – the Eighth Circuit agrees.
In an unpublished opinion released on January 31, the panel denied a taxpayer’s protest-based appeal, noting that the following arguments “have been repeatedly rejected by the courts as frivolous”:
“Taxpayers were not citizens of United States but rather were citizens of their home state (the ‘Republic of Minnesota’ who were not subject to income tax (United States v. Gerads, 999 F.2d 1255, 1256 (8th Cir. 1993)); and Income derived from sources within United States is non-taxable by the US government. (United States v. Clayton, 506 F.3d 405, 412 (5th Cir. 2007)).”
The panel further sanctioned the (reluctant) taxpayer $5,000 for bringing frivolous the appeal based on discredited, tax-protestor arguments.
I largely agree with the decision, but I do think some municipalities (*cough* Berkeley, California *cough*) might have a more persuasive argument on this point.
That’s a joke, Berkeleyites. Circular 230! “Do not rely!” Consult your own counsel (either tax or spiritual).
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Unbelievable! There are other cases where should-be taxpayers have made these types of arguments?
Despite MY public education, even I know that there are only two certainties in life: death and taxes. Our Minnesota friend must’ve gone to one of those fancy private schools (or skipped the day the teacher covered American cliches).