Interest in so-called “tax resistance” is drawing renewed attention as protests over immigration enforcement and U.S. military actions intensify — but experts warn that refusing to pay taxes can bring serious consequences from the IRS.
The practice, often referred to as war tax resistance, involves individuals withholding some or all of their federal tax payments to protest government policies. According to advocates, this type of tax protest tends to resurface during periods when the U.S. is engaged in war or other actions viewed as controversial.
CNBC reports that the trend appears to be reemerging, based on data from the National War Tax Resistance Coordinating Committee, an educational nonprofit founded in the early 1980s by activists tied to the anti-Vietnam War movement. The organization’s coordinator, Lincoln Rice, said its website typically drew around 40,000 unique visitors annually before the war in Gaza began in 2023. By contrast, traffic spiked to more than 110,000 visitors in January 2026 alone.
Some individuals are openly participating; Chicago attorney Rachel Cohen, has chosen not to pay more than $8,000 she owes in federal income taxes. “I’m not paying my federal income tax this year,” Cohen said in a widely viewed TikTok video from March 2 explaining her decision.
The 31-year-old community organizer did file her federal return, which shows she owes $8,830, according to a tax document reviewed by CNBC. However, she said she is intentionally withholding payment to protest immigration detention policies, including ICE facilities, as well as U.S. strikes on Iran that she argues were launched without congressional approval.
Ruth Benn, a longtime war tax protester and volunteer counselor with the National War Tax Resistance Coordinating Committee, said she files her returns but refuses to pay the federal income tax due. According to a summary of her IRS account reviewed by CNBC, she currently owes about $27,000, including accumulated interest and penalties.
“I think around 1990 they took $800 from a bank account,” she said. “Otherwise, I don’t recall more bank account seizures, and I never had money taken from a paycheck” Benn said.
She added that she has consistently informed the IRS of her actions, sending a letter each year explaining why she is withholding payment, rather than attempting to conceal income.
Despite these protests, failing to pay federal income taxes remains illegal. Taxpayers who do not pay can face penalties, accruing interest, and collection efforts. In certain cases, willful nonpayment can rise to the level of a criminal offense.
In a 2022 brief, the IRS cautioned that individuals using “frivolous” arguments to avoid paying taxes — such as claiming tax filing is voluntary or disputing what qualifies as income — may face additional civil penalties and, in more severe instances, criminal prosecution. This can include felony charges related to tax evasion or filing false returns. Courts have repeatedly ruled against such arguments.
The agency also makes clear that personal moral or religious objections to government spending do not exempt individuals from their obligation to pay federal income taxes.
Additionally, under the Internal Revenue Code, there is no statute of limitations for cases involving a “false or fraudulent return,” meaning the IRS can pursue enforcement indefinitely in those situations.
In more serious cases, tax violations can lead to prison time. The U.S. Sentencing Commission reported that in fiscal year 2024, there were about 360 federal criminal cases involving tax fraud, an 11% increase compared with fiscal year 2020. These cases included offenses such as tax evasion and willful failure to file returns, provide required information, or pay owed taxes.