I actually got a letter from an Illinois Department of Revenue lawyer! I can honestly say that I felt like a respected citizen of my state, and not like some despised "tax protestor" scum (even though the bottom of each page of the letter had in very tiny script: H:\DOCS\Protestor\Henning.docx).
The letter showed up in the mail on February 22, and here is what it said:
February 18, 2010
Re: Constitutionality of Taxation of Income
Dear Mr. Henning:
Your letter dated August 8, 2009, to Governor Pat Quinn and others has been forwarded to me for consideration. Attached to your letter is a Notice of Intent to levy on your assets, issued by the Department of Revenue on August 3, 2009.
In your letter, you ask whether taxation of “our fundamental right to work” can be constitutional. The simple answer to this first question is that [in] Article 9, Section 3, the Illinois Constitution expressly allows taxes to be imposed on the incomes of individuals.
You also ask whether or not requiring you to submit information to the government is a violation of the 5th Amendment right against self-incrimination. The answer to this second question is that the 5th Amendment of the Constitution of the United States provides that no person may “be compelled in any criminal case to be a witness against himself.” Filing a tax return is not a “criminal case.” The courts have, quite reasonably, held that the 5th Amendment does protect an individual from disclosing information regarding possible criminal activities on his or her income tax return, but that a return that simply reports income without in any way disclosing that the income may have resulted from criminal activities may be required. See U.S. v. Sullivan, 274 US 259 (1926).
Finally, you ask how it can be constitutional to tax someone for “working for our very subsistence.” Again, the answer is simply that the Illinois constitution expressly allows income taxation. Also, any tax necessarily takes from the taxpayer some resource that is, at least arguably, necessary for subsistence. The authority to tax, which is expressly allowed to the governments in both the federal and state constitutions, always contains that conflict with the taxpayer’s right to subsistence.
Accordingly, nothing in your letter provides any basis for abating any tax assessed against you or delaying the collection of that tax.
Sincerely,
(signed)
Paul S. Caselton
Deputy General Counsel – Income Tax
Illinois Department of Revenue
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