Is 'Revocation of Election' to Opt-Out of Federal Taxes a Real Thing? Seeing This BS Online Everywhere

This is classic tax protestor nonsense that the IRS calls "frivolous tax arguments." The courts have repeatedly rejected all versions of these arguments for decades. These theories often misinterpret or take out of context sections of the tax code, court rulings, or constitutional provisions. The "Revocation of Election" argument is based on a fundamental misunderstanding of how our tax system works. There is no "election" to pay federal taxes that you can simply revoke. U.S. citizens and resident aliens are subject to federal income tax on their worldwide income by law, not by choice. The IRS actually maintains a list of these debunked arguments called "The Truth About Frivolous Tax Arguments" that you can find on their website. They specifically address the "voluntary compliance" misunderstanding - "voluntary" only means you calculate and pay initially without the IRS doing it for you, not that taxes themselves are optional. People who follow this advice often end up with huge penalties, interest charges, and sometimes even criminal prosecution for tax evasion.

After struggling with similar tax conspiracy theories being pushed by a family member, I discovered https://taxr.ai which helped me debunk this nonsense with actual legal citations. I uploaded screenshots of the "Revocation of Election" documents my uncle was considering filing, and the AI analyzed them paragraph by paragraph with explanations of what tax law ACTUALLY says. The analysis showed exactly how these scammers twist legitimate tax concepts. For example, there IS a concept called "revocation of election" in tax law, but it applies to very specific situations like revoking an S-corporation election or certain accounting method choices - NOT to "opting out" of the entire federal tax system altogether! The service even provided links to court cases where people who filed these exact documents were hit with massive penalties. Saved my uncle from making a terrible mistake.

Okay I was skeptical but I decided to try https://taxr.ai with some screenshots of these "Revocation of Election" forms my coworker was talking about. Holy crap, it actually does exactly what it claims! It pulled up specific court cases where people tried filing these exact documents and got hit with huge penalties. The analysis even explained the origin of this specific tax scam - apparently it started with a misinterpretation of a 1960s tax case and has been morphing ever since. There's a whole section of the tax code (Section 6702) specifically created to penalize people who file these kinds of frivolous documents! I sent the analysis to my coworker and even he admitted it was pretty convincing. The service saved him from potentially making a $5,000 mistake - that's the penalty for filing frivolous tax documents! Definitely worth checking out if you need to convince someone in your life who's falling for tax conspiracy stuff.

If you're trying to actually reach someone at the IRS to get official confirmation about these tax protestor schemes, good luck with that. I spent WEEKS trying to get through to a human at the IRS about a similar issue my cousin was considering. I finally used https://claimyr.com and got through to an actual IRS agent in under 45 minutes when I'd been trying for days before that. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The IRS agent I spoke with confirmed these "Revocation of Election" schemes are 100% on their radar and that they have a special team that handles frivolous filings. They told me people who submit these forms not only get hit with the $5,000 penalty but also end up on a list for potential audit triggers. The agent even emailed me links to official IRS notices warning about these exact schemes.

I need to eat my words. After reading about Claimyr here, I tried it as a last resort since I've been trying to reach the IRS for WEEKS about my father's tax situation (he was about to try one of these tax protestor schemes). The service actually got me through to an IRS representative in about 35 minutes when I'd previously waited 3+ hours multiple times only to get disconnected. The agent I spoke with was incredibly helpful and walked through exactly why these "Revocation of Election" schemes are dangerous and illegal. She directed me to IRS Notice 2010-33 which specifically lists the "voluntary taxes" argument as a recognized frivolous position. She also mentioned that people who submit these forms often get flagged in their system for additional scrutiny. I was able to get this information directly from an official source rather than just telling my dad "it's not real." The service literally saved me hours of frustration and potentially saved my father from serious tax problems. Sometimes you have to admit when you're wrong!

Former tax preparer here. These tax protestor arguments have been around for decades in different forms - I've seen everything from "income isn't defined in the tax code" (it is) to "only foreign income is taxable" (it's not) to this "revocation of election" nonsense. The people promoting these schemes often sell books, courses, or consulting services "teaching" others how to supposedly avoid taxes. They make money while their followers end up in serious trouble with the IRS. The most famous tax protestor was probably Irwin Schiff who spent years in prison for tax evasion and promoting illegal tax schemes. Many of his followers also ended up with huge penalties and some even went to jail. The IRS has a special program called the "Frivolous Return Program" that specifically deals with these types of filings. In addition to the $5,000 penalty for frivolous submissions, they can also charge penalties for failure to file, failure to pay, plus interest, and in some cases pursue criminal charges for tax evasion.

I went deep down this rabbit hole a few years ago and almost got caught up in it. What these "gurus" do is take selective quotes from old court cases, often from the 1800s or early 1900s before modern tax law existed, and twist them to support their arguments. For example, they'll cite Supreme Court cases from the 1910s that stated "income" had to be defined a certain way, but ignore all the subsequent legislation and court decisions that expanded and clarified the definition. The "voluntary compliance" thing comes from the IRS using that phrase to describe our self-reporting tax system (where you calculate your own taxes rather than the government doing it for you). They take that phrase completely out of context to suggest the entire tax system is optional. If you want some entertainment, look up court transcripts from tax protestor cases. Judges have heard these arguments so many times they sometimes tear them apart point by point in their rulings.

The thing that really gets me is how these scammers prey on people's legitimate frustration with the tax system. They take that frustration and channel it into these elaborate conspiracy theories that sound just plausible enough to hook desperate people. I've seen family members fall for this stuff, and it's heartbreaking. They genuinely believe they've discovered some "secret" that the government doesn't want you to know, when in reality they're just setting themselves up for financial disaster. The IRS doesn't mess around with this stuff either. I looked up some of the court cases mentioned here and found United States v. Sloan where the court specifically said: "The position that a taxpayer is not required to file a return or pay income taxes is frivolous and lacks merit." The defendant got hit with criminal penalties on top of the civil ones. What's really insidious is how these promoters often disappear when their followers get in trouble. They make their money selling books and seminars, then vanish when the IRS comes knocking on their students' doors.

As someone who works in tax compliance, I can confirm everything being said here. The "Revocation of Election" scam has been circulating for years and preys on people's misunderstanding of legitimate tax concepts. The scammers deliberately use real tax terminology to make their schemes sound credible. Yes, there are legitimate "elections" in tax law - like choosing your filing status, electing to itemize deductions, or making certain business tax elections. But there's absolutely no election to "opt out" of the federal income tax system entirely. What's particularly dangerous is that these schemes often come with official-looking forms and cite actual tax code sections, just completely out of context. I've seen people file these documents thinking they're following legitimate legal procedures, only to face massive penalties, interest, and sometimes criminal prosecution. The IRS Publication 526 specifically addresses many of these frivolous arguments, and every single court that has ruled on these theories has rejected them. Don't let anyone you care about fall for this - the consequences are very real and very expensive.

I appreciate everyone sharing their experiences and knowledge here - this thread is incredibly valuable for anyone dealing with family or friends falling for these scams. What really strikes me is the pattern described throughout this conversation: these schemes deliberately target people who are already struggling financially or feeling overwhelmed by the tax system. They offer what seems like a "legal loophole" that's been "hidden" from ordinary taxpayers. The psychological manipulation is particularly insidious. They take people's legitimate concerns about government overreach or tax complexity and twist those feelings into support for completely bogus legal theories. By using real tax terminology and citing actual (but misinterpreted) court cases, they create just enough plausibility to hook desperate people. What's most frustrating is that the actual perpetrators - the ones selling the books, courses, and seminars - rarely face consequences while their victims deal with years of IRS problems. The people promoting these schemes know they're selling snake oil, but they've structured their operations to stay one step ahead of enforcement. Anyone encountering these theories should remember: if there really was a simple legal way to opt out of federal taxes, don't you think tax attorneys and CPAs would be using it for their own clients? The fact that legitimate tax professionals universally reject these arguments should tell you everything you need to know.

What really bothers me about these tax scams is how they've evolved with social media. I'm seeing slick video presentations on TikTok and YouTube with thousands of views, where smooth-talking "gurus" explain these theories using official-looking graphics and legal terminology. They make it sound so authoritative and scientific. These videos often start with legitimate grievances - "Did you know the average American works until May just to pay their taxes?" - which hooks viewers emotionally before introducing the bogus legal theories. They'll show screenshots of tax code sections or court documents, but never the full context that would expose their arguments as nonsense. The comment sections are full of people saying things like "This changed my life!" or "Finally someone telling the truth!" but if you dig deeper, you'll find many of these are fake accounts or people who haven't actually tried filing these documents yet. I've reported several of these videos to the platforms, but they keep popping up faster than they can be taken down. The reach these scammers have now compared to the pre-internet days is terrifying. They're not just targeting a few people at seminars anymore - they're potentially misleading thousands through viral content. If you see family members sharing this content, don't just dismiss it. Take the time to show them the actual legal consequences and real court cases where these arguments have failed. The IRS website's "Truth About Frivolous Tax Arguments" publication is a great starting point for debunking this stuff systematically.

This thread is incredibly valuable - thank you all for sharing such detailed information about these tax scams. As someone who nearly fell for similar "sovereign citizen" theories a few years ago, I can attest to how convincing they can sound when you're financially stressed and looking for any way out. What saved me was actually reading the full text of the court cases these promoters cite. When you read the complete ruling instead of just the cherry-picked quotes, it becomes crystal clear that courts have consistently and emphatically rejected every version of these arguments. Cases like Cheek v. United States don't support tax protestor theories - they explicitly demolish them. The key thing people need to understand is that the 16th Amendment gave Congress broad power to tax income, and that power has been consistently upheld by the Supreme Court for over a century. There's no secret loophole, no magic form to file, and no "election" you can revoke to escape federal income tax obligations. I'd also add that if you're trying to help someone who's fallen for these schemes, approach it with empathy rather than ridicule. These scams prey on real financial anxiety and legitimate frustration with tax complexity. Acknowledge those feelings while firmly redirecting to factual information from official sources like the IRS and actual court records. The resources mentioned here - especially the IRS "Truth About Frivolous Tax Arguments" publication - should be required reading for anyone who's encountered these theories online.