Catholic Candle note: Below, a reader asks about paying income taxes.
A reader sent to Catholic Candle the cluster of comments and questions in the following four indented paragraphs (quoted immediately below):
Q. In terms of specifics what can you say about our current situation regarding the payment of annual personal income taxes to the IRS? There is strong evidence brought out in actual legal cases that the tax is illegal and even unconstitutional.
Aside from that, there is the question as to whether it is just in terms of the exorbitance of it in many cases, not to mention the extreme evil that so much of the money goes towards funding. Give to Caesar what is Caesar’s, but if Caesar is an outright thief operating under the cover of the law, however unjust it may be in its actual exercise thereof, is it really fair to say it is Caesar’s in the first place? (The evil “powers that be” already rob the public unjustly in the form of inflation!)
And then comes the crunch on the 1040 that actually calls for our signature to affirm that what we have put down on the form is all truthful! [Would this be] a time for a legitimate use of mental reservation? Ugh!
Just a few thoughts of my own to which I hope you can shed some concrete light on too.
A. Good questions! In substance, these are perennial questions probably asked by people for millennia concerning the taxes levied by their own governments.
We understand that you are asking six questions, which we take to be as follows:
-
Is it immoral, in principle, for a government to require payment of income taxes?
-
Is it illegal or unconstitutional for the U.S. government to require payment of income taxes because income taxes were never authorized by the laws, due to a failure or deficiency in the U.S. Constitution or laws?
-
If income taxes are not evil in principle, is the current level of taxation immoral because it is excessive?
-
If the taxes are excessive, is it moral for us to refuse to pay them?
-
Even if income taxes are not evil in principle, nonetheless, should we not pay them because the government uses the revenue from those taxes to pay for evil things?
-
Is it moral for a person to use “mental reservation” or put falsehoods on his tax return to avoid paying unjust amounts of taxes?
We will answer these questions in order.
1. Is it Immoral, in Principle, for a Government to Require its People to Pay Income Taxes?
Short answer: No.
Explanation:
a.
Government is a Good Institution which is Willed by God.
Various modern thinkers teach that government is a “necessary evil”. For example, Thomas Paine, the American Revolutionary, falsely asserted that government is always bad. Here are his words:
Society in every state is a blessing, but government even in its best state, is but a necessary evil; in its worst state, an intolerable one.1
But that position is false. Government is a natural institution, created by God through the way He created human nature. This means that God wills for there to be government and He created man to be a social and political animal.
God made man a social animal – that is, to congregate and live together like bees, ants, and deer. But much more than that! God also made man a political animal – to use his reason to coordinate and to cooperate on projects which are for the Common Good and in their common interests.
The Great Philosopher Aristotle explains:
A city is a natural production, and … man is naturally a political animal. … The gift of speech also evidently proves that man is a more social animal than the bees, or any of the herding cattle: for nature, as we say, does nothing in vain, and man is the only animal who enjoys it [viz., speech].2
St. Thomas Aquinas, greatest Doctor of the Catholic Church and greatest of all thinkers, teaches the same thing, following Aristotle:
It is evident … that the political community exists by nature, and that human beings are by nature political animals. And those who live outside a political community because of their nature and not by misfortune are either wicked or superhuman, the wicked like those condemned by Homer as unsocial, lawless, and criminal. For such persons are by their nature also bent on war, being free of restraint like birds in flight.
And human beings are clearly political animals more than bees and other animals living in groups are. For nature does nothing in vain, as people say, and only human beings, in contrast with other animals, use speech. Therefore, expressions of sadness and pleasure are signs and so also belong to other animals. For the nature of other animals is such as to have sense experiences of sadness and pleasure and to signify these experiences to one another. But speech indicates what is useful or harmful, and so also what is just or unjust. For, strictly speaking, it belongs to human beings alone, in contrast with other animals, to perceive good and evil, just and unjust, and the like. And communicating these perceptions produces households and political communities.3
So government is natural and is willed by God. Therefore, government, as such, is a good thing (even though it can be abused). Government is not a “necessary evil”, as Thomas Paine and some other modern thinkers wrongly held.4
b. Governments are
Entitled to Collect Taxes.
Because government is a good institution and has operations it must perform (for example, defending the nation or kingdom from invasion), therefore government is entitled to charge taxes – i.e., to collect money to use to do its job. For this reason, Our Lord taught:
Render to Caesar the things that are Caesar’s; and to God, the things that are God’s.
St. Matthew’s Gospel, 22:21.
c. Well, What About
Government Collecting Income Taxes in
Particular?
Income tax is one way that reasonable taxes can be levied, although it is not the only possible way.
Catholic Candle is not aware of any argument based on reason or based on Catholic teaching which shows that it is unjust, in principle, for the government to tax its people on this basis (viz., levy income taxes).
One argument in favor of income tax (as a proper source of government taxation) is based on government’s duty to protect its citizens’ property. Because it seems plausible that a person who has more income would tend to have more need for the protection of his property (because he has more property or its value is greater), it does not seem unreasonable for the government to use a person’s income level as a rough approximation of a particular person’s need of government services. Looked at this way, a citizen would pay more taxes because he needs more protective services.
d. Conclusion:
It does not seem that it is unjust or immoral in principle, for a government to charge reasonable income taxes and for citizens to be obliged to pay reasonable income taxes.
2. Is it Illegal or Unconstitutional for the U.S. Government to Require Payment of Income Taxes Because Income Taxes Were Never Authorized by the Laws, Due to a Failure or Deficiency in the U.S. Constitution?
As far as the legality of income taxes, one could ask whether the U.S. Constitution’s 16th Amendment (authorizing income taxes) was ever legally ratified. (The U.S. government declared that this Amendment’s was ratified in 1913.) Rightly or wrongly, for many decades, various people have asserted this lack of valid ratification.
For over 40 years, some members of the Catholic Candle Team have been hearing the assertion from various people that Americans have no obligation to pay income taxes because this amendment to the Constitution was not validly or correctly ratified. But these Catholic Candle Team members have never received convincing evidence which supports such assertions, despite encountering many persons who attempted to provide such evidence.
a. Practical Reality
Interposes Itself
However, even if a person were to suppose that the 16th Amendment was never ratified, look at the practical reality of the situation. What is perfectly clear is that the claim (viz., that the 16th Amendment is void) would never win in court. This non-ratification argument has lost so often in court that the judges summarily reject it without any fresh examination, whenever the argument is again presented to the courts. For example, in the 2009 federal appellate case, U.S. v. Benson, the court stated:
[W]e have repeatedly rejected the claim that the Sixteenth Amendment was improperly ratified. One would think this repeated rejection of [the substance of the taxpayer’s] Sixteenth Amendment argument would put the matter to rest. …
We find it hard to understand why the long and unbroken line of cases upholding the constitutionality of the Sixteenth Amendment generally, and those specifically rejecting the argument advanced [by the defendant], have not persuaded [him] and his compatriots to seek a more effective forum for airing their attack on the federal income tax structure [viz., seeking to overturn the tax laws through the legislative branch of government].5
Further, the court’s opinion in the Benson case characterized as a “nutty opinion” that the 16th Amendment has not been properly ratified.6
Clearly, a citizen would never win in court in today’s legal milieu. Therefore, at the time of the government’s choosing, he will be hauled into court for the punishment that the government chooses to inflict upon him.
b. Be a Martyr for
Christ, Not a “Martyr” for Money or Politics
So this non-ratification argument would not protect a person in a practical way from the strong arm of the government enforcing its asserted tax laws (regardless of whatever technically-correct arguments we might suppose there to be).
But we are on earth to save our souls. Even if the government were beyond its rights and authority to collect income taxes, nonetheless, if you are going to be arrested for something, make sure that it is because you are a faithful and informed Catholic rather than because of money.
As the Book of Wisdom declares:
I preferred her [viz., wisdom] before kingdoms and thrones, and esteemed riches nothing in comparison to her. Neither did I compare unto her any precious stone: for all gold in comparison to her, is as a little sand; and silver in respect to her shall be counted as clay.7
Consider this: Suppose a man is walking in a dark alley and is confronted by an armed robber demanding his wallet. Although that robber is acting unjustly, a man’s right to keep his wallet is not the principle for which he should die. At issue is merely money. The robber is sinning. But the victim of the robbery is not sinning by handing over his wallet rather than being murdered.
Similarly, even if it were true that the government is unjust in the taxes it collects, nonetheless, it is not a sin for a person to hand over the money compulsorily demanded of him in order that he avoids incarceration (however unjust). Remaining out of jail would provide a man many advantages for serving God and saving his soul.
So if a Catholic goes to jail for the Holy Catholic Faith, blessed is he! But if he goes to jail to avoid paying money (taxes), that seems imprudent and seems to show his misplaced priorities in life.
c. Regardless of
Technicalities, Citizens Have a Duty to Pay
Taxes
Further, let us recall what we saw above – viz., that government has a right to collect a reasonable amount of taxes – in fairness (equity). This is because God wills that there be government and He wills that this government receive reasonable revenue to use to perform its proper work (e.g., defending the country).
Therefore, even if there were a technical mistake that effectively nullifies all tax laws (so that there is no tax law validly “on the books”), nonetheless, we have a duty to support the government by paying reasonable taxes. This is our duty in conscience regardless of a detail missing which nullifies the law.
To illustrate this equitable principle, suppose the following fact scenario:
Suppose your neighbor hired professional painters to paint his home. Suppose you looked out your window and noticed those painters had parked their vehicles near your home. They set up for work at your home and then began painting your house – (which, suppose, was truly in great need of paint). You could have stopped the painters but delightedly watched while they painted your house – which they did because they mistook your home for your neighbor’s home. Although you do not have a painting contract with them, you still have a duty in fairness to pay them for the benefit you received.
d. Applicability of This
Explanation to Readers in Other
Countries
Although this discussion has been about a claim regarding the U.S. Constitution in particular, readers in other countries would have the equivalent issue if there were any kind of technical, legalistic argument for not paying taxes in their own countries, assuming that the governments of those countries enforced their tax codes as the U.S. does. The physical force of government would still compel them to pay taxes and their equitable duty would require payment of reasonable taxes also.
3. If Income Taxes are Not Evil in Principle, is the Current Level of Taxation Immoral Because it is Excessive?
And:
4. If the Taxes are Excessive, Is It Moral for Us to Refuse to Pay Them?
As we saw above, a citizen has the duty to pay reasonable taxes.
However, it is prudent for a citizen to pay even more than a reasonable amount of taxes if the alternative is to be sentenced to a long jail term.
But how much is reasonable to pay in taxes? That is a question requiring considerable prudence and is a determination very heavily dependent upon the particular facts of the situation.
For example, when the Muslim horde surrounded Vienna in 1683 and laid siege to the city, the government would seem to have had a reasonable claim to levy very high taxes upon its citizens in order to defend the city in that crisis, as compared to the taxes which would be levied in a time of peace.
Further, it would be unreasonable for every citizen to be allowed to act upon his own judgment regarding the correct level of taxes because:
-
He does not have all necessary information and has less information than the government does on the issue of the level of taxes that are appropriate, considering:
-
The level of government services needed throughout the entire realm;
-
The cost of these services under expected conditions;
-
Alternative government payment sources;
-
Competing government expenditure needs; and
-
The expected foreseeable timeframe for the services.
-
Besides an individual citizen’s lack of information, he is also usually less skilled than government personnel in making such a judgment because they are professionals who are usually more experienced in making such determinations;
-
The individual citizen would be “judging his own case” and would be self-interested in making this judgment because he personally benefits depending upon the assumptions he uses and the determinations he makes; and
-
If every citizen made his own judgment, this would result in chaos and lack of uniformity.
Thus, the taxes levied by the government must be reasonable but citizens should consider the range of reasonable taxes to be a broad range and not be quick to substitute their own evaluation in place of the government’s determination.
This is like the fact that the government has the duty to be reasonable in setting speed limits on the roads. But citizens should consider the range of reasonable speed limits to be a broad range. Drivers should not be quick to ignore the speed limit on the assertion that their own judgment on the matter is more reasonable than the government’s determination.8
5. If Income Taxes Are Not Evil in Principle, Should We Not Pay Them Because the Government Wastes Tax Money or Uses It to Pay for Evil Things?
It takes great prudence to determine if (or when) a government is wasting so much money or is spending so much on causes that are evil, that a citizen should refuse to pay his reasonable share of the tax burden.
Let us look at the Roman Empire during the time at which Our Lord told us to “render unto Caesar”. The Roman Empire was not clearly less wasteful or spending less for evil purposes, as compared to our modern governments. In Our Lord’s time, the Romans spent large amounts of money:
-
On foreign wars that were not plainly necessary. (Does this sound familiar?)
-
On grain subsidies and other handouts and freebies to the people. (Does this sound familiar?)
-
On public games and entertainment for the people. (Does this sound familiar?)
-
On building and maintaining pagan temples and in other ways promoting false gods.
Yet, in this context, Our Lord teaches us that we should render taxes unto Caesar.
So, we should at least not be quicker than Our Lord was to jump to the determination that the government wastes so much money or spends it on so many things that are evil, that Caesar should not be paid.
6. Is it Moral for a Person to Use “Mental Reservation” or Put Falsehoods on His Tax Return to Avoid Paying Unjust Amounts of Taxes?
The phrase “mental reservation” can have multiple meanings. Here is one of them from Encyclopedia.com:
Mental Reservation, … in the strict sense it means giving utterance to only part of one’s judgment while retaining in mind or whispering inaudibly another part necessary to make the statement objectively truthful. In the classical example, Titius privately said to a woman that he would take her for his wife, although he had no intention of marrying her. Later, when asked by a judge whether he had said he would take the woman for his wife, he replied that he had not, understanding that he had not spoken the words with the intention of marrying the woman.9
But whatever definition a person uses for so-called “mental reservation”, he should never lie.
To tell a lie is always evil and sinful. No end ever justifies a sinful means. Even if we were to suppose that a person had the very highest of all motives – which is to promote the glory of God – that would still never justify a lie.
Here is the very striking way in which St. Thomas Aquinas, greatest Doctor of the Catholic Church, teaches this truth:
A lie must be shunned to such an extent that, even if it seemed that the lie would increase the glory of God, we should still not tell a lie.10
Let us consider an example: Suppose a pagan were on his deathbed with only minutes to live. Suppose also that we happen to know that he would convert to the Catholic Faith and agree to baptism if we were to tell him a small (so-called) “harmless” lie, such as that the dog he loved would go to heaven. We can never justify even such a (so-called) “white” lie even to save his soul.
Further the Book of Ecclesiasticus infallibly teaches us:
Be not willing to make any manner of lie: for the custom thereof is not good.11
St. Augustine, Doctor of the Church, teaches:
Since every man withdraws from eternity in so far as he withdraws from truth, it is most absurd to say that by so withdrawing one is able to arrive at any good. Or, if there appears to be an eternal good which truth does not embrace, it will not be true; therefore, because it is false, it will not be good.
Besides, as the mind must be preferred to the body, so truth must be preferred by the mind, so that not only does the mind seek truth more than it seeks the body, but even more than it seeks itself.12
Lastly, Pope Innocent XI, in the bull Sanctissimus Dominus, condemned the following propositions:
25. If a man has cause for it, whether it be small or great, he may lawfully swear without an intention of swearing. Condemned.
26. A man either alone or before others, may either when he is asked, or of his own accord, or for his diversion, or any other end swear that he did not do a thing which he really did; having a secret meaning, either of some other thing which he did not do, or of another way of doing it, or of any other truth which he adds to it; in which case he is in truth neither a liar, nor is he perjured. Condemned.
27. A just cause of using those secret meanings is as oft as it is necessary or profitable for the preservation of life, or honor, or saving one’s goods, or for any other act of virtue; so that the concealment of truth seems in that case expedient or desirable.13 Condemned.
Conclusions
-
We have a duty to pay reasonable taxes to our government.
-
It is difficult to determine the amount of tax which is reasonable. This determination requires great prudence and a careful knowledge of many circumstances which are often known better to the government than to an individual citizen.
-
Our Lord taught people that they should pay taxes to the Roman Empire despite a rather high level of government waste and also spending for evil purposes. Our modern governments are not clearly worse than the Roman Empire and we should not be quick to refuse to pay taxes based on government waste and evil expenditures.
-
Even if the government demands taxes which are higher than are reasonable, we should pay them rather than suffer significant punishment (e.g., incarceration) if that punishment would be a serious obstacle to our serving God and saving our souls. If we are martyred, let it be for Christ rather than “martyred” for money or for politics.
-
We must never tell a lie for any reason. If we tell a lie, it is still a sin even if we label our words as “mental reservation”.
1 Thomas Paine, Of the Origin and Design of Government in general, with concise Remarks on the English Constitution, from his pamphlet series entitled Common Sense (emphasis added).
2 Aristotle’s Politics, Book 1, Ch.1, #1253a1–11 (bracketed word added for clarity).
3 St. Thomas Aquinas, Commentary on Aristotle’s Politics, Book 1, Ch.1, #1253a1–11.
4 For an explanation why it is always wrong to revolt and why Catholics are not revolutionaries, read this article: https://catholiccandle.org/2021/02/01/revolution-is-in-the-air/ (Emphasis added.)
5 U.S. v. Benson, U.S. Court of Appeals for the Seventh Circuit, Cases Nos. 08-1312 and 08-1586, decided: April 06, 2009 available here: https://caselaw.findlaw.com/court/us-7th-circuit/1137787.html (emphasis added).
6 U.S. v. Benson, U.S. Court of Appeals for the Seventh Circuit, Cases Nos. 08-1312 and 08-1586, decided: April 06, 2009 available here: https://caselaw.findlaw.com/court/us-7th-circuit/1137787.html (emphasis added).
7 Book of Wisdom, 7:8-9.
8 The civil law is binding in conscience. Read the explanation of this truth in Summa, Ia IIae, Q.96, a.4.
https://www.encyclopedia.com/religion/encyclopedias-almanacs-transcripts-and-maps/mental-reservation
10 Here is the Latin:
Adeo enim vitanda sunt mendacia, ut etiam si cedere videantur ad landem Dei, non sunt dicenda.
St. Thomas Aquinas’ Lectures on St. John’s Gospel, ch.13, lecture #3, section #1776.
11 Ecclesiasticus, 7:14.
12 St. Augustine, On Lying, ch.7.
13 Bull Sanctissimus Dominus, Pope Innocent XI, in 1679 (emphasis added).















