Plaintiff Alleges Tax Code "Establishes a Religion of 'Taxism' and a 'Systematic Theology of THEIRS'"

Judge Audrey Fleissig rejected the claim, mostly on sovereign immunity grounds and statutory grounds, but it also noted: Courts have long held that "religious belief in conflict with the payment of taxes affords no basis for resisting the tax" Courts have likewise found the federal tax system constitutional under the Establishment Clause .