National War Tax Resistance
Coordinating Committee

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NEW ADDRESS! (April 1999)
PO Box 6512, Ithaca, NY 14851

(800) 269-7464. Email: nwtrcc@nwtrcc.org


February 1999
In this Issue
1) Resister Receives Court Order
2) Iraq Witness, by Mira Tanna, St. Louis, MO
3) Counseling Notes (IRS Standard Deductions and Exemptions for 1999; Paying Taxes as a Condition of Employment??; IRS Hotline and Web Site)
4) Legislation (PTF Campaign Seeks Response from Treasury Department)
5) International (Peace Tax Efforts in the UK)
6) WTR Ideas and Actions (WTRs Once Again Demand: "Close the SOA!" by Carol Coney, Snellville, GA ; WTR Matches IRS Levy for Good Causes; Minuteman III Plowshares in Jail)
7) NWTRCC Business
8) WTR Profile: Cancer, War Tax Refusal and the IRS, by Lori Barg, Plainfield, VT
9) Local Group Reports (Deerfield, MA)
10) Perspective: The Status of the War Tax Resistance Movement in the US, by Karen Marysdaughter, NWTRCC Coordinator

Resister Receives Court Order

Ed Hedemann of Brooklyn, NY was served an "Order to Show Cause" by two IRS agents last December. He was initially ordered to appear in U.S. District Court in Brooklyn on December 30th to "show cause why Respondent should not be compelled to testify and produce books ... demanded in the IRS summons ...." He subsequently asked for and received a continuance to Monday, February 1st for the hearing, with a deadline of January 21st for written information. The order was brought by the IRS agent who has been trying to get Ed to give information this past year, and was signed by a U.S. District Court judge. Included with this order was a list of legal citations explaining why the IRS is allowed to get this information.

The IRS is investigating Ed for years 1995 and 1996, and wants to know what his assets and liabilities are in order to determine his current financial status. The IRS agent first served a summons for Ed to appear last January. Ed went to the Brooklyn IRS office but produced no records except the War Resisters League pie chart, Where Your Income Tax Money Really Goes. He explained to the agent why he is a resister. That interview lasted only five minutes before the agent terminated it. Ed was issued another summons, this time by the IRS legal counsel, and appeared in March in front of the same agent with the same results.

Local supporters held a meeting in early January to discuss organizing around this occasion, both inside and outside the courtroom and with the media.

In regards to strategy, Ed says, "Nothing has been set in stone, except that I will not turn over the records that the IRS is seeking. I will attempt to call witnesses to testify about military spending, etc., and why I cannot assist any attempts in collecting federal income taxes."

For those unfamiliar with Ed's situation, he files his income taxes but sends the entire federal income tax to groups working for social change rather than to the IRS, and includes a letter to the IRS about what he's doing and why. He pays his state, local, and social security taxes. Ed has been doing this since 1970 when he was a graduate student at the University of Texas at Austin. To date, the IRS has never succeeded in collecting from him because he has no property or bank accounts and works as an independent contractor. Though normally he and his clients, who send in 1099's for him, just gets the usual notices from the IRS, for some reason the IRS has been unusually active in pursuing him lately. Ed notes that this began not long after he talked about war tax resistance 3 years ago on the TV programCBS This Morning.

Iraq Witness By Mira Tanna, St. Louis, MO

In mid November, when I was traveling in Iraq with Voices in the Wilderness, I was invited to dinner at an Iraqi family's house. The father told us how, after 30 years in a successful job which allowed him to travel abroad, he now received a pension equivalent to $5 every three months. His wife received the same pension. Between the two of them, they were supposed to live on $40/year. Their two sons, yet unmarried, were working to support the family.

A few days later, we were being shown around a hospital by a resident who was studying for his boards. The book he was reading was a 1987 physiology book printed in India. He told me it cost him 3 years of his salary to buy this book.

In mid December, the US and UK unloaded 400 cruise missiles and flew 650 aerial sorties over Iraq. Each missile cost $750,000 - $1 million. According to the Pentagon's figures, about a third of the 100 targets were severely damaged or destroyed, a little over a third were damaged, and a little under a third weren't even hit. So what else was hit? We know several hospitals and schools were hit, and a museum and a housing complex. We may never know what else was hit or how many people perished.

This year, again, I will be contributing my tax money to help purchase medical supplies for people suffering under sanctions in Iraq, and for human needs in the US that the government has decided are less of a priority than the military. It makes me feel a lot better than to think that my tax money is going to purchase .25% of a cruise missile which might, accidentally some day, hit a hospital where my doctor friend is stuyding his 1987 physiology textbook.

Those wishing to redirect their taxes to human needs in Iraq may send them to: Iraq Relief American Friends Service Committee 1501 Cherry Street Philadelphia, PA 19102 (215)241-7000 afscnatl@igc.org or Voices in the Wilderness 1460 West Carmen Ave. Chicago, IL 60640 (773)784-8065 kkelly@igc.org

COUNSELING NOTES

IRS Standard Deductions and Exemptions for 1999

IRS standard deduction and exemption amounts are adjusted annually for cost-of-living increases. To figure out how much you can earn in 1999 before owing income taxes, identify your category and multiply the personal exemption by the number of dependents you can claim, including yourself, then add your standard deduction. For example, if you are married and filing jointly, with two children, you would add $11,000 ($2,750 x 4) to $7,200, equaling a taxable level of $18,200. Below this amount your family would owe no income taxes for the year. It is also the amount of income the IRS needs to leave you to live on during the year if they are garnishing your assets. Note: this formula does not apply to Social Security taxes.

Category Standard Personal

Deduction Exemption Single $4,300 $2,750 Married, filing jointly $7,200 " Married, filing separately $3,600 " Head of Household $6,350 "

The additional personal exemption for those over age 65 or blind remains at $850 for married taxpayers, and $1,050 for head of household or single taxpayers.

Paying Taxes as a Condition of Employment??

NWTRCC has now heard of two cases where war tax resisters were coerced into filing and paying taxes as a condition of employment. Both appear to be situations where the employer or contractor was afraid the IRS would audit the status of their workers as independent contractors vs. employees.

Since the IRS has tightened up on the definition of independent contractors, it has audited many businesses and claimed they were improperly defining employees as independent contractors. In such cases, the IRS has charged the businesses with all the back employment taxes they supposedly should have been paying. Obviously, some businesses are scared of this happening to them, hence the insistence that their workers file and pay so as not to draw attention to the employer or contractor. Such employers or contractors have taken one an even more active role as tax collectors for the federal government.

Can an employer or contractor legally require someone to file and pay taxes as a condition of employment? NWTRCC is looking into the question. If anyone has further information on this, or a similar experience, please contact the NWTRCC office.

IRS Hotline and Web Site

The IRS has set up a 24-hour toll-free hotline as a way to make its Problem Resolution Program more accessible and visible to taxpayers with long-standing tax problems. Taxpayers should call (877)777-4778 if their initial attempts to resolve tax problems with the IRS have been unsuccessful or unanswered. This will put them in touch with a Taxpayer Advocate at the Problem Resolution Program. The IRS claims each case will be given a complete, impartial review.

A new page on the IRS website at www.irs.ustreas.gov is for taxpayers with questions about employment taxes. Select "Tax Info for Business" on the site's home page for links to specific subjects or services.

PTF Campaign Seeks Response from Treasury Department

A year ago a delegation from the National Campaign for a Peace Tax Fund (NCPTF) met with officials of the Treasury Department regarding the Religious Freedom Peace Tax Fund Bill. The NCPTF lobbyists appealed to the officials to withdraw their opposition to the Bill in light of revisions which would make it less of an administrative burden on the Treasury. The Department promised to review the Bill and respond.

The NCPTF has made many attempts to get the promised response from the Treasury Department, to no avail. They urge supporters to write to the White House, asking the Clinton Administration to encourage the Treasury Department to respond. "Tell them we are eager to find a solution that is the least burdensome for the government, but that still resolves the ongoing violation of the religious liberty of conscientious objectors."

Letters should be addressed to President Clinton, but directed to: The White House c/o Maureen Shea Office of Public Liaison for Religious Affairs 1600 Pennsylvania Ave, NW Washington, DC 20500

Peace Tax Efforts in the UK

Conscience the Peace Tax Campaign, the British effort to establish peace tax legislation, announced that, for the first time ever in the spring of 1999, a Peace Tax Bill will be put to Parliament under a Labour government. "We hope that a government which declares itself to be committed to an ethical foreign policy based on respect for human rights will listen to the claim of rights for conscientious objectors to war tax with a more sympathetic ear than the previous Conservative administration." An Early Day Motion was scheduled in January to ask Members of Parliament to show their support for the right to object conscientiously to war taxes. The Peace Tax Campaign is organizing a lobbying day in March to support the actual bill, and is hoping to have the legislation discussed as close to the time of the budgeting process as possible.

WTRs Once Again Demand: "Close the SOA!" By Carol Coney, Snellville, GA

The impressive November 20-22, 1998 action to close the School of the Americas marked the second year war tax resisters (WTRs) were visibly "presente" amidst the growing numbers who come to Ft. Benning in Columbus, GA annually to decry the Department of Defense funded School which is linked to numerous atrocities throughout Latin America. This year our WTR message could be heard loud and clear. Fliers with information about war tax resistance/refusal and the Religious Freedom Peace Tax Fund Bill were distributed by several WTRs, including Robert Randall of Brunswick, GA (seen pictured). The same flier was also available at a literature table that was visited by hundreds over the course of the weekend.

Word has it that Milwaukee WTR Don Timmerman spoke from the stage at one point and addressed issues related to military taxation, but I was unable to see/hear many of the speakers due to my ever-changing vantage points as a volunteer "peacekeeper" for SOA Watch. Of folks I know to be active WTRs because of affiliation with NWTRCC and other WTR groups, I'd say there were easily two dozen from around the country in attendance. In addition, I'd estimate there were well over a hundred. . . perhaps even two hundred. . . WTRs who don't necessarily affiliate with WTR organizations. Yet these folks are active on any number of related causes and issues and indeed employ the tactic of war tax resistance or refusal as a function of an activist lifestyle. I'd like a way to accurately count them all. . . perhaps next year we activist WTRs can do some sort of survey with clipboards in hand to ascertain how many gathered SOA opponents define themselves as war tax resisters. It would also provide us another opportunity to disseminate WTR information and plant seeds on fertile ground!

Of the record-breaking 7,000+ in attendance, 2,370 risked arrest by crossing the line into Ft. Benning to bear witness for the victims of SOA training programs. Even though the numbers were expected to be higher than the 601 arrested last year, overflow crowds at seven trainings held from Friday night through Saturday caused the swell in civil disobedients to 2,370. . . a full 1,300 more than predicted by military base and local law enforcement officials, in addition to demonstration organizers. Of those who "crossed the line," no one was arrested or even cited, due to a last-minute conference of base officials with the mayor of Columbus and a city councilman. (A military police officer I spoke to said base personnel were fully prepared to bus and process 5,000 people that day, so the reason for an apparent policy change this year remains something of a mystery.)

Folks wishing to lobby for closure of the SOA can still write Congress to demand passage of the legislation introduced by Rep. Joe Kennedy. More Than a Paycheck readers are also invited to come to Georgia in the coming months, to help SOA Watch stalwart Charlie Liteky keep vigil Monday through Friday at the gates of Ft. Benning. Charlie is committed to keeping that post until the School is closed once and for all. For more infomation, contact Carol Coney at: ckconey@catgoddess.com, or: 4002 Hwy 78, Ste 530-142, Snellville, GA, 30039.

WTR Matches IRS Levy for Good Causes

War tax resister Mary Regan of Dorchester, MA decided to hold an early New Year Party on November 21, 1998. Mary sent out invitations to friends, family, colleagues, etc, saying, "New Year? In November? Well, I've had a tough couple of years and I want to close them out. I'm declaring it a new year in my life and I'd like to create some good positive energy to change the tide. I need your help to do this!"

Lots of folks showed up to play, eat, talk, and dance. And to contribute money to try to match the $3,521.51 the IRS seized last year from Mary's retirement fund. Over $1,700 has been donated thus far for organizations doing vital, life-giving, social change-produing work for justice and peace, such as the Boston Women's Fund, the American Civil Liberties Union, the American Friends Service Committee, a homeless shelter for youth, and the peace movement in Israel. Mary declared it a great success and a good start to her own, personal New Year.

Minuteman III Plowshares in Jail

War tax resisters Daniel Sicken and Sachio Ko-Yin were tried in federal court in early November and found guilty on three counts, as a result of their damage to a Minuteman III missile silo in Colorado last August. Although the judge refused to allow them to present expert witness testimony on international law or the necessity defense, he did allow them to speak as to their "state of mind." This gave Daniel and Sachio the opportunity to talk about national "defense" and nuclear weapons.

When Daniel and Sachio refused to promise to appear for sentencing they were sent to a Federal Detention Center near Denver to await the sentencing in late January, which could land them up to 6 and 1/2 years in jail.

For information and to send financial support, contact: M. Jameson, 10 East Ridgewood Ave., Ridgewood, NJ, 07450, (201)251-9591, email: mjameson@lenoxhill.org.

NWTRCC BUSINESS

The search is underway for a new NWTRCC Coordinator, with an awesome hiring committee hard at work. Clark Hanjian of Vineyard Haven, MA is chairing the committee, with members Rosa Packard of Greenwich, CT, Martin Kelley of Philadelphia, PA, Clare Hanrahan of Asheville, NC, Pete Meyers of S. Bend, IN, Nancy Rice of Albuquerque, NM, and Tana DeVietti of Portland, OR. Hopefully a new person will be selected by mid-March with a starting date sometime between April 1st and June 1st. Both Karen Marysdaughter and the new person will attend the spring Coordinating Committee to help with the transition.

Transition expenses are estimated to cost us about $1,600. Please help with this one-time expense by sending an extra donation, if you can, earmarked "Transition."

May 7-9 are the dates of the spring meeting in Asheville, NC, hosted by the group Taxes for Life! Friday evening and Saturday will be a time for workshops, panels, presentations, and networking, leaving Sunday morning for Coordinating Committee business. Housing and meals will be provided from Friday supper through Sunday lunch. There is no cost for the weekend, but we will pass the hat to help defray expenses. Flyers will be available in late March, but note the dates now!

As usual at our spring meeting, we will be looking for a couple of people to serve as full (3 year term) or alternate (1 year term) members of the Administrative Committee. This committee works closely with the Coordinator between national meetings. The travel expenses of full members, or alternates filling in for full members, are paid to national meetings twice a year. We will especially be looking for one or two new people from the west coast. Anyone who is interested should contact the NWTRCC office by mid-March.

Cancer, War Tax Refusal and the IRS By Lori Barg, Plainfield, VT

For the past few years I've been excessively interested in renovation. First I renovated a wooden boat smashed to bits in a storm and I've just renovated an old farmhouse. Until last night I hadn't thought much about why I'm so interested in renovation. I've always liked creating something beautiful and functional out of something older and a bit battered. But I now know that in many ways renovation is a personal response to my having cancer -- multiple melanomas.

Throughout my history with cancer I noticed my philosophy changing a bit. The first time I had cancer I thought, "Cancer cells -- they have lost their intelligence, they are immature and divisive." I got myself surgered, happy to get rid of the cancer. Then it came back, and back, and back, and back again (gone now and hopefully forever). Each time gave me another opportunity to look deeply at what cancer means. In the process I learned there is a transition from fear, the body-gripping, trembling kind when you feel as if you're invaded, to love, when I realized that most of me is good and healthy and strong, and that the cancer is like a child acting out. I learned that I have to love not only the healthy parts of myself, but also the cancer.

So how does all this relate to the IRS? I've been a war tax resister since I started working. In the early 1980s, I received a letter from the IRS asking for my books and records for several years. When I finally did decide to go to my meeting with the IRS, I went with 25 friends, tax resisters and supporters alike, our arms laden with books, (Pablo Neruda poetry and Under Fire, drawings by children who survived Hiroshima), and records (Vietnamese music and Joan Baez albums). Apparently, I did not supply my tax agent with the information he was looking for, and that was the last I heard from the IRS except for the occasional form letter asking for my address, and a bill for around $11 in withheld federal phone tax.

That is until recently when I opened my mail to find the IRS had seized the Central Vermont War Tax Conversion Effort's tax fund of my withheld taxes. It was a substantial amount of money, more than $2,000. I had been meaning to write the checks to redistribute the money (as I have done every year for years), except these last couple of years my life has become a little more self-involved, first with the cancer and then with the healing of renovation. The IRS also seized $1,500 from my checking and savings accounts, money owed to electricians and contractors who helped with the farm house, and to the town in which I live, checks that had already been written but not yet cashed.

So here it is, another challenge to my ability to keep perspective through what has been a series of trying times. I feel violated and unsafe. But not as unsafe as I would feel if planes were dropping bombs near my home or "smart" missiles whizzed through the air as I walked to my garden. Not as sad and terrible as I would feel if I had helped to buy the bullets and missiles and bombs that have fallen over and over again where they shouldn't have fallen.

I've been around premature death, from babies who have died of SIDS to friends' children who have committed suicide, to friends who have died in accidents to kids dying of malnutrition or water-borne disease or war. I've looked at my own mortality, and know I am mortal. And it is not death that scares me so much as not living as fully as I can.

I'm forty now and, being precocious, I hope to have had the experience of cancer without letting it run rampant in my body. And like cancer, I guess I am having the experience of the IRS. They took money that was bound for food banks, fire departments, and to make new limbs for people who have lost limbs from land mines, or medicine for kids in Iraq, or the women's shelters here at home.

I want, with the life that I have, to not let it be run by fear. There is so much in this society that encourages our fear. The long arm of the IRS, discrimination, intolerance of people's choices, politicians, the news media all encourage disempowerment and fear.

No matter how I look at this one, it comes down to a decision on how I want to live my life. Financially, I generally earn below the taxable income, except for a short period of working for an environmental consulting company (the years that the IRS claims that they assessed me for and levied).

This kind of challenge, coming on the heels of other life's challenges, just reconfirms that I've got to find a way to keep a sense of humor, act according to the highest light I can see, and to be outraged. When I was in Guatemala in the mid-1980s, it was not uncommon for the buses to be stopped, everyone to be taken outside of the bus, and young boys of military age forcibly taken, with no word to their family, into the military. That is what happened to me, only it wasn't my body, it was my proxy, my money, that will now go out into this world to support the military. I don't know where or who a bullet will hit, or the family who will mourn, while schools keep trying to figure out how to meet their budgets, while people live in the streets and elderly people die of malnutrition alone in their homes.

After cancer, and a recognition of my own mortality, living with myself means trying every day to do the best I can. It has a lot to do with conquering fear, learning to love, and learning to laugh. And while I don't consciously put my philosophy into words every day, I do know that I try to live the best I can, to reduce the harm I do to fellow wanderers on this beautiful planet. One of the reasons I'm a war tax resister is that I can live with myself better. And living means a lot to me. I love it. I'm grateful for the opportunity. I hope to allow the same for others.

LOCAL GROUP REPORTS

Deerfield, MA

Fifty to sixty people attended the 13th Annual New England Regional Gathering of War Tax Resisters at the Woolman Hill Conference Center in Deerfield, MA, December 4-6, 1998.

Karen Marysdaughter of NWTRCC presented a keynote address Friday evening on the status and future of the U.S. war tax resistance movement (see excerpts elsewhere in this issue).

Ginny S. of the Pioneer Valley War Tax Resistance group led attenders in an excercise on Saturday morning about sustaining war tax resistance. Small groups were given WTR scenarios and asked to list the joys and concerns that such scenarios would present. We came back to the large group to share and discuss what had emerged.

Saturday afternoon we brainstormed topics of interest to the group and had short discussions on each of the following subjects: "un-jobbing" or leaving the mainstream work and consumption rat race (the term comes from WTR Michael Fogler's book of that name); ways to answer people when they ask how nonviolent activists would respond to an invasion of the U.S.; dealing with old age as war tax resisters; dealing with arrest and prison; "mixed" relationships in which one person is a WTR and the other is not; and racism and the WTR movement.

The traditional Saturday evening entertainment got off to a rousing start with the "Nearly-Weds" game, testing the communication and conflict resolution skills of four supposedly pacifist couples. Ironically, the winning pair had been together the least amount of time of all the couples. . .

On Sunday morning participants debated the merits of forming an on-going New England regional WTR structure, both for more efficiently organizing the annual gatherings, and for more effectively responding to the needs of WTRs facing IRS action. Generally people thought it was a good idea, but many were skeptical that we had enough energy and people power to pull it off. There was not consensus to go ahead with the idea. However, a few people volunteered to organize next year's gathering at a location to be announced.

The Status of the War Tax Resistance Movement in the US
By Karen Marysdaughter, NWTRCC Coordinator

The following is excerpted from a paper Karen wrote in the fall of 1997, with updates from a presentation she gave to the New England Regional Gathering of War Tax Resisters in the fall of 1998. In the next issue she will conclude with thoughts about the future of the WTR movement.

A decline in the WTR movement

Clearly the WTR movement in 1998 is much smaller than it was in the mid-to-late 1980's. At that time there were over 100 affiliate groups, a larger budget for NWTRCC work, and usually at least two paid staff people. In the late 1980's there was a drop-off in the primarily white, middle-class peace movement, of which we are a part, with the end of the Cold War and the Contra War in Nicaragua. The war tax resistance movement suffered the same decline, albeit with some bursts of interest and energy during political crises in the 1990's such as the Gulf War, the Contract on America, and the recent bombings of Iraq. I believe this decline is a result of several changing factors. 1) Changes in how the US military is used

The US military in recent years has been used less often in conflicts between nation states. When it has been used it has typically been in short "police" actions with few US casualties. It has also been used in supposed "humanitarian" or "peacekeeping" missions such as Somalia, Haiti, and Bosnia. US military power has more often been expressed indirectly, as in arms sales to governments oppressing their own peoples, including the US's own police and prison forces. Also in recent years, the US government has given the appearance of following a course toward reductions in military spending and nuclear disarmament. All of this has been confusing and divisive within the traditional peace movement. 2) Changes in how the military is financed and by whom

Along with changes in the uses of the military have come changes in military financing. The 1980's increases in military spending and the corresponding cuts in corporate taxes and taxes on the rich lead to a huge federal deficit and a larger share of the tax burden on individuals, especially middle-income individuals. Although working people have always paid for the military, and always will, the way they pay for it has become more confusing and complex. Alot of military spending is deficit spending, so it comes back to the individual taxpayer in the form of interest on the national debt, which is harder to explain clearly to the general public.

Apparent cutbacks in military spending are illusory, as militarism continues to eat a huge share of the federal budget but in different ways, such as subsidizing corporations, giving bonuses for mergers and consolidations to military contractors, subsidizing arms sales to other countries, using social security money to finance the debt, etc. Political hype about spending on social programs further muddies the waters and taxpayers are left not knowing what they are paying all that money for. Military spending is hardly even a political issue outside of the peace movement.

Since the Vietnam war the government has learned to do a better job of hiding how we are taxed and what the money is used for. Proposed new taxation systems, such as a value-added tax, would hide taxes for war even more cleverly. If the IRS decides to use private agencies to do collection work, as they have been testing in a few states, this would further obscure their role in collecting taxes for the military. 3) Changes in IRS policies and procedures

In the past ten years there have been significant changes in IRS policy and procedures which have had an effect on the WTR movement. The end of the Cold War also coincided with the increased computerization of the IRS and the advent of their automated collection service (ACS). The ACS allowed the IRS to assess and collect taxes more quickly from people with regular wages and bank accounts. Increased computer notices intimidated some people into paying up without even waiting until the IRS attempted collection, which, of course, is the goal of the ACS.

In addition, as the statute of limitations started to run out on resisters from the 1980's, the IRS pushed to collect taxes they hadn't bothered about before. These collections were often large because of the accumulated interest and penalties. People who were active in the 1980's suddenly found themselves having money seized and/or having to negotiate settlements with the IRS. Some of them had already stopped their active resistance; others got discouraged and gave up in the face of collection efforts.

Along with the ACS, the IRS instituted more extensive reporting requirements for anybody and everybody doing financial transactions. Individual WTRs have found it harder to earn income and keep assets that weren't reported to the IRS, and, once reported, assessed for taxes and sent to the ACS.

The IRS tightened up the rules regarding self-employment, making it harder for individuals to work as independent contractors. At the same time, organizations that might have been more sympathetic and willing to support WTR employees, or to hire someone as an independent contractor in the 1980's, have had to work harder just to survive in an economic and political climate hostile to social justice efforts. They have been less willing to take financial risks. These same economic and political factors have made it harder for working people just to pay their bills, and made it scarier to consider a financially risky activity like WTR.

In just the last couple of years, there have been a small but noticeable rash of collection efforts against conscientious employers who the IRS had pretty much left alone for awhile. There have also been collections of pension funds, which the IRS has not resorted to before. A few more non-filers seem to be having taxes assessed, leading quickly to collection efforts. NWTRCC definitely has more counseling calls about assessment and collection efforts than in the previous few years. Conclusions

Not only is the WTR movement smaller than it was ten years ago, it is also made up of a primarily middle-aged group of activists. There have been some, but not many, young people getting involved in WTR. War tax resistance is not on the agenda of most peace and justice organizations in the country. The core group of conscientious objectors to war taxes remains dedicated and will probably continue to resist in the face of great odds, but resources are dwindling for maintaining an organized movement.

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National War Tax Resistance Coordinating Committee

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