Talk:Vivien Kellems

This is very interesting. Will we create a hall of fame of tax resisters? John wesley 20:59, 19 April 2006 (UTC) maybe just yolking :)Reply

• Well we have Irwin Schiff... seriously, tho, this one is independantly notable - a woman industrialist who started a manufacturing firm in the 1920s, and who once passed out after sitting in a voting booth for 9 hours to protest voting laws... may have been the Constitution Party candidate for Vice President of the U.S. in 1952 ([1], but still searching for confirmation on that one), or a U.S. Senate candidate that same year ([2] or both). bd2412 T 21:09, 19 April 2006 (UTC)Reply

This article still needs work. I will try to get to it. It's confusing, in part because it appears that Kellems won an argument for a refund of penalties in one case but lost on the same issue in another case, or perhaps for different tax periods. The Rothbard quote is also confusing. The general rule is that jury cannot "order" the government to do anything. Only a judge can do that. In general, juries render "findings of fact" or "verdicts"; they generally do not issue "orders" or render judgments. The Rothbard material may be a reference to the case where the jury found that Kellems had not acted willfully in failing to withhold. The fact that a taxpayer was not "willful and therefore does not owe a penalty for a willful failure to withhold taxes does not mean that the taxpayer was not legally required to withhold the tax.

I'll try to find more sources on Vivien Kellems and her tax troubles. Famspear (talk) 21:26, 26 April 2012 (UTC)Reply