Refusing to Pay for War
Possible Contents for a 60-Minute Video

Assumptions:
* The purpose of this video is to stimulate discussion; it is not intended to answer all questions about war tax resistance.
* Recognizing that our potential audiences already oppose the war and because it would save precious minutes, we should avoid the usual temptation to show effects of war, bombs, military hardware, and human carnage.
* We should immediately address the dilemma and questions of our viewers, who don’t want to pay for war but don’t know how to go about it, fear the consequences, and may be unaware that many are already resisting.
* Since we aren’t gearing this towards a radio audience, we need to make as much use of visuals as possible to capture attention and underscore our points.
* The narration outline (below) is intended as an illustration of topical emphasis rather than necessarily what should be used. Also, the quotes could either be that of the narrator or an interviewee. The times are crude approximations.

Outline:
3 min      Introductory Section
8 min      Reasons for Refusing Taxes
7 min      What Is War Tax Resistance
5 min      Military Spending and the U.S. Budget
5 min      History of War Tax Resistance
11 min    How to Resist Taxes
11 min    Possible Consequences
7 min      Taking the Next Step: Resisting Collection
3 min      Resources & Support

Primary visuals:
interviews with talking heads
videos of war tax resisters in demonstrations
still photographs of historical war tax resisters
stills of wtr demos
charts and graphics created for this video
historical news clips
images of wtr literature
images of government/IRS propaganda
images of useful Web sites
cartoons/illustrations specially created for this video [would be nice]

Primary audio:
narrator and interviewees
music (“Ain’t Gonna Pay for War” song, the Sharon Jones WTR song, various antiwar songs, others)


Introductory Section

[narrator (with Thoreau image on screen):] “In the 19th century, Henry David Thoreau refused to pay taxes for the Mexican-American War and spent a night in jail.”

“He later wrote ‘If a thousand [people] were not to pay their tax bills this year, that would not be a violent and bloody measure, as it would be to pay them and enable the state to commit violence and shed innocent blood.’” [with graphic of this quote]

[narrator:] “During the Vietnam War, Joan Baez and tens of thousands of others refused to pay taxes for the war.”

[Joan Baez clip announcing her nonpayment of taxes]

[Archbishop Hunthausen clip?]

[images of suffragists chained to White House fence, Flint sit-down strikers, Gandhi and Salt March, King and Birmingham in 1963, anti-nuclear power occupations, sailing into Pacific nuclear test zones, Chavez and UFW demos, Dorothy Day, Danilo Dolci, noncooperating soldiers & draft resisters during VN war, anti-globalization direct actions, U.S. soldiers refusing to go to Iraq, etc.]

[narrator:] “Throughout history it has been the courage and creativity of people willing to noncooperate with wars and injustice -- despite enormous societal and political pressures to conform -- who have led the way towards fundamental changes in America and around the world. The freedoms we have today and the progress towards a better world have been achieved not through passivity or conformity to the established order but as a result of people willing to resist and sometimes putting their bodies on the line.”

Reasons for Refusing Taxes

[graphic of Wally Nelson and quote] “We don’t intend to cooperate with the IRS in its attempts to make us pay for killing. What would you do if I came into your office tomorrow with a cup in my hand, asking for contributions to enable me to buy guns and kill a group of people I don’t like?

[narrator:] “Today many Americans are fed up with being forced to pay for a war they don’t believe in but often they feel there are no alternatives.”

[3 people articulating the following reasons why they are war tax resisters:]

* don’t believe in war and will not pay for it; want to sever connection and reduce personal complicity with war

* wtr is an opportunity to magnify one’s impact by confronting the government with our opposition; feeling of empowerment; sustain, promote, and encourage resistance to war

* rerouting war taxes to help correct damage done by government’s militaristic priorities

[3 people with reservations about wtr:]

* “I’d resist but won’t I go to jail?”

* “It’s too complicated to figure out how to resist. Besides the government owes me money.”

* “I don’t think we should take the law into our own hands. Doing so would undermine the rule of law, which is the basis for a civilized society, and only encourages others to resist taxes for causes we don’t agree with.”


What is WTR

[narrator:] “War tax resistance is NOT about how to cheat on your tax returns; it is NOT about obscure but legal methods to reduce your income taxes; it is NOT an alternative to H&R Block or other accountants who fill out your tax forms;  it is NOT a pseudo-legal scheme to avoid taxes; it is NOT something you need to discuss with a regular accountant or lawyer. War tax resistance is a way to directly refuse to turn over money for war.”

[narrator:] “Today, the U.S. depends on the individual income tax -- collected from paychecks or sent in with tax returns -- as the primary source of revenue to finance its wars.”

“As the U.S. military has become more and more high-tech, taxes have become an even more important resource than soldiers in waging wars.”

[graphic showing increase war spending vs. decline of military personnel for U.S. wars]

“Though there is no tax today that goes solely to war, money for the military comes primarily from the individual income tax, corporate income tax, loans to the government such as savings bonds, and various excise taxes.”

[graphic showing the sources of military revenue]

[graphics of telephones:] “However, some taxes have historically been identified with war. For example, throughout the 20th century, a federal tax on telephone service was created by Congress specifically to help pay for wars.”

Military Spending & the U.S. Budget

[narrator:] “Since the founding of the U.S., military spending has varied from as low as 25% of the federal budget -- such as during the Depression -- to as high as 97% -- during the Civil War.”

“Today about half of your federal income taxes -- taxes that you pay with your 1040 form -- goes to past and present wars and maintaining the military machine.”

[graphics of pie chart and President’s budget book, and photos of people in demonstrations carrying pie chart signs]

“Some taxes raised by the government -- such as Social Security -- are ‘trust funds’ and have little to do with the war and the military. However, virtually all other taxes -- known as ‘federal funds’ -- go into a general tax pool and are used in large part by the military.”

[graphic of savings bonds and banks] “Usually the government does not have enough money to pay for its wars, so it borrows what it can’t raise. This borrowed money becomes a debt that future generations have to pay off. Consequently, military spending also includes the hidden costs of past wars, which can be substantial.”

History of War Tax Resistance

[narrator:] “Probably ever since taxes have been collected for war, there have been some who have refused to pay.”

[graphic of Algonquin Indians] “The first recorded account of war tax resistance on this continent was in the 17th century when the Algonquin Indians on Long Island refused to pay the Dutch for a fort the Dutch were building to use against the Indians.”

[graphic of 18th century Quakers] “During the Revolutionary War so many Quakers refused to pay their war taxes that it almost became a litmus test for whether one was a true Quaker.”

[Thoreau graphic] “Thoreau’s essay, ‘On the Duty of Civil Disobedience,’ written to explain why he took the daring step of refusing to pay for war, has inspired countless others around the world to take stands against war even though that involved violating laws.”

[Pentagon photo and VN war WTR demo] “Modern war tax resistance began during WWII with the establishment of a permanent war economy, as symbolized by the Pentagon. It was during the Vietnam War that war tax resistance movement reached its peak as several hundred thousand people refused to pay some or all of their taxes in protest.”

How to Resist War Taxes

[graphic of 1040 form showing a balance due accompanied by a letter] “Refusing to pay for war can be as simple as not paying some or all of the balance due with your IRS income tax return, and including a letter of explanation.”

[graphic of 1040 form being torn up] “Some resisters simply refuse even to file.”

“A few resisters see war tax resistance as part of a major lifestyle change that encompasses a less consumerist way of living.”

“But tax resistance need not be an ‘all or nothing’ proposition. While some resisters feel it necessary to resist everything possible, others are only prepared to resist a ‘token’ amount. It appears that the IRS is less concerned by whether $10 or $1000 is resisted. It’s the act of resistance that troubles them, though it’s much harder for the IRS to penalize those who refuse small amounts of taxes.”

[graphic of telephones and sample bill with circled tax] “. . . while many others refuse the telephone tax.”

[graphic of 1040 form and W-4 form] “Some potential tax resisters are hampered because the government owes them a tax refund. You can’t very well resist if the government owes you money. However, resisters have discovered a simple way around this: they claim one, two, or more additional allowances on the W-4 form they fill out for their employer. The more allowances claimed on the W-4 form, the less income taxes that are withheld, thus the more money they are able to resist come April 15.”

[graphics of self-employed occupations] “War tax resisters who are self-employed always have complete control over their taxes because there is no third party, such as an employer, who can intervene as a junior tax collector for the IRS.”

[graphic of tax resisted money donated to community group] “After not submitting taxes with their 1040 forms, many resisters reroute these taxes to nongovernmental groups seeking to create a better life in their community or around the world. While others put their resisted taxes into an escrow account just in case the IRS eventually succeeds in collecting from them.”

Possible Consequences

[graphic of jail] “Unless you submit a fraudulent tax return to the IRS, it is extremely unlikely that resisting taxes will land you in jail. Out of the tens of thousands of war tax resisters since WWII, only a couple dozen have been jailed, and this was generally because they persistently refused to answer questions in federal court about their assets.”

[graphic of IRS letters] “What most tax resisters can expect is to eventually get a series of threatening letters spit out by an IRS computer. The main purpose of these letters is to generate fear and provoke compliance with the IRS.”

[cartoon of the IRS as a scary monster or photo of Bellmon] “Years ago Oklahoma Senator Henry Bellmon was confidentially told by an IRS agent that ‘If the taxpayers of this country ever discover that the IRS operates on 90 percent bluff, the entire system would collapse.’” [graphic of quote]

[graphic of IRS notice] “The IRS notices will also show the unpaid balance plus penalties -- usually 5 percent of the principal -- and interest added in.”

[graphic of salary levy and bank] “In a small number of cases the IRS will seize a bank account or salary for what is owed plus interest and penalties.”

[graphic of decline of seizures] “In extremely rare circumstances, the IRS has been known to seize a car or house. But in these highly unusual situations, this has happened after many warnings and opportunities to settle.”

“Despite the potential hassles of being a war tax resister and the very slight possibility of jail, some resisters would rather face these consequences than to contribute to the death of innocents around the world.”

[photo of Juanita and quote graphic] “War tax resistance is a way of keeping at the front of my mind the killing and suffering wrought by my government’s policies, and of voicing my profound disagreement with those policies.”

Taking the Next Step: Resisting Collection

[graphic] “While many resisters go out of their way to avoid IRS collection, other resisters make no such effort. Even if the IRS were ultimately to collect money from their bank accounts or salaries, these resisters feel they have not willingly turned over money to the Pentagon.”

“Because of a statute of limitation, the IRS has only 10 years to collect from resisters who file. As a result, if you succeed in keeping the IRS from collecting during this period, you have permanently wrested that money from the IRS and the military.”  [graphic of 10-year ticking clock?]

“Bank accounts that do not earn interest are less likely to be noticed by the IRS. Also, having a bank far from where you live or work makes it less vulnerable. Finally, having a dual account with a nonresister and using only her or his SS number on the account makes that account almost invulnerable to collection.” [map of U.S. and bank in Toronto]

“Being self-employed means not having a timid employer turn over your salary as a result of an IRS levy.”

“In the end, if the IRS should succeed in seizing your resisted taxes, it does not mean you have failed. First, you have not willingly turned over the tax money to them. Second, it has cost the government considerable time and money to collect. Third, there’s always next year. And, finally, you have done a protest that they could not ignore. The first step in applying pressure for change is to get the attention of the government. This you have done.”

Resources & Support

“A word of caution: Though accountants are experienced in filling out tax returns, they know nothing about resistance. Asking an accountant for advice about war tax resistance is like asking a military recruiter if there are any disadvantages to enlisting.” [graphic of recruiters or recruiting material]

“It is essential that anyone considering taking this step read the available literature on war tax resistance and to talk with a knowledgeable counselor, especially regarding more detail on W-4 resistance, possible consequences, and how to resist collection.” [graphics of WTR literature and showing a counseling session]

“To combat isolation and nurture resistance, it is crucial to be part of or develop a support community -- one that includes resisters and as well as those who aren’t resisting.” [photo of meeting in a living room]

[graphic of marchers (or Haig) plus graphic of quote] “Let them march all they want, as long as they continue to pay their taxes.” Alexander Haig, U.S. Secretary of State, June 1982

[short bit on NWTRCC with Web site, email, postal address info]


Send comments on this outline to Ed Hedemann