A Fifth Circuit opinion was handed down yesterday affirming the lower courts position.  United States v. Boyd dealt with a case where Boyd filed his 2004, 2005, and 2006 tax returns in 2007 claiming no tax liability.  He had read a book called "Cracking the Code" and relied on premise within that only federal employees are required to pay federal income tax.

Boyd argued that the government had not proven willfulness because it failed to show the absence of a good faith belief that he did not have to file or pay taxes.

Boyd wrongly came to these conclusions after a tax specialist found that he owed $27000 for 1994 alone.

Long story short--we cannot avoid tax responsibilities.