Court Finds Income Tax Is Not Involuntary Servitude

2009

In Wilbert v. Commissioner of Internal Revenue, a bankruptcy court in Georgia states, as every court since 1954 has also done, that taxation is not a form of involuntary servitude prohibited by the 13th Amendment. The Court finds that “i]t is well-settled American jurisprudence that constitutional challenges to the IRS’ authority to collect individual income taxes have no legal merit and are ‘patently frivolous.'”