National War Tax Resistance Coordinating Committee

More than a Paycheck:News from the War Tax Resistance Movement
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WRL Statement on September 11 Attack

NWTRCC was putting together this newsletter the week of September 11, when the World Trade Towers and the Pentagon were hit by hijacked planes, and another hijacked plane crashed in Pennsylvania. We thought it appropriate to acknowledge that event. War Resisters League, whose office is in lower Manhattan, and a NWTRCC affiliate, drafted this statment on that day.

As we write, Manhattan feels under siege, with all bridges, tunnels, and subways closed, and tens of thousands of people walking slowly north from Lower Manhattan. As we sit in our offices here at War Resisters League, our most immediate thoughts are of the hundreds if not thousands of New Yorkers who have lost their lives in the collapse of the World Trade Center. The day is clear, the sky is blue, but vast clouds billow over the ruins where so many have died, including a great many rescue workers who were there when the final collapse occurred.

Of course we know that our friends and co-workers in Washington, D.C. have similar thoughts about the ordinary people who have been trapped in the parts of the Pentagon which were also struck by a jet. And we think of the innocent passengers on the hi-jacked jets who were carried to their doom on this day.

We do not know at this time from what source the attack came. We do know that Yasser Arafat has condemned the bombing. We hesitate to make an extended analysis until more information is available but some things are clear. For the Bush Administration to talk of spending hundreds of billions on Star Wars is clearly the sham it was from the beginning, when terrorism can so easily strike through more routine means.

We urge Congress and George Bush that whatever response or policy the U.S. develops it will be clear that this nation will no longer target civilians, or accept any policy by any nation which targets civilians. This would mean an end to the sanctions against Iraq, which have caused the deaths of hundreds of thousands of civilians. It would mean not only a condemnation of terrorism by Palestinians but also the policy of assassination against the Palestinian leadership by Israel, and the ruthless repression of the Palestinian population and the continuing occupation by Israel of theWest Bank and Gaza.

The policies of militarism pursued by the United States have resulted in millions of deaths, from the historic tragedy of the Indochina war, through the funding of death squads in Central America and Colombia, to the sanctions and air strikes against Iraq. This nation is the largest supplier of "conventional weapons" in the worldand those weapons fuel the starkest kind of terrorism from Indonesia to Africa. The early policy support for armed resistance in Afghanistan resulted in the victory of the Taliban and the creation of Osama Bin Laden.

Other nations have also engaged in these policies. We have, in years past, condemned the actions of the Russian government in areas such as Chechnya, the violence on both sides in the Middle East, and in the Balkans. But our nation must take responsibility for its own actions. Up until now we have felt safe within our borders. To wake on a clear day to find our largest city under siege reminds us that in a violent world, none are safe.

Let us seek an end of the militarism that has characterized this nation for decades. Let us seek a world in which security is gained through disarmament, international cooperation, and social justice not through escalation and retaliation. We condemn without reservation attacks such as those which occurred today, which strike at thousands of civilians may these profound tragedies remind us of the impact U.S. policies have had on other civilians in other lands. We also condemn reflexive hostility against people of Arab descent living in this country and urge that Americans recall the part of our heritage that opposes bigotry in all forms.

We are one world. We shall live in a state of fear and terror or we shall move toward a future in which we seek peaceful alternatives to violence, and a more just distribution of the world's resources. As we mourn the many lives lost, our hearts call out for reconciliation, not revenge.

This is not an official statement of the War Resisters League but was drafted immediately after the tragic events occurred. Signed and issued by members of the staff and Executive Committee of War Resisters League at the national office, September 11, 2001.

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Peers Counseling Peers

Becomming a War Tax Resistance Counselor

by Steve Harms

The counseling session is often a critical decision making point for people who are considering or involved in war tax resistance (wtr.) As the number of war tax resisters increases, so does the need for counselors who can invest quality time with people.

Becoming a counselor does not impose super-human values or tasks upon you. The war tax resistance counselor does not need to be an expert. We are peers counseling peers. We hope you will develop some expertise in this field, but our purpose as counselors is to help people reach decisions to act in a manner which is appropriate and comfortable for them.

Suppose you’ve thought about becoming a counselor, but have never done anything like this before. Must you start from scratch? Quite the opposite. You already bring a great deal to the counseling process. Most importantly, you possess a willingness to help other people clarify their thoughts and feelings about war tax resistance, to make choices, and to pursue creative social change. You may also have your own wtr history. No matter how brief it might be, if you have been doing it, you have some knowledge which others may not have. Don’t assume everyone knows what you know. If you have done some research, you may already know the areas in which you are weak. This is an advantage because it means you can begin working on some very concrete and specific material to increase the knowledge you have to share.

We are fortunate to have excellent resources: counselor training workshops, the War Resisters League wtr guide and other literature, and opportunities to share our insights and experiences with others. Among our greatest assets are the marvelous people who engage in war tax resistance.

Understanding Your Limitations

No counselor is quite perfect. In addition to the gifts we have, each of us carry some potentially limiting characteristics. Each one of us possesses personal biases based on our philosophy, upbringing, and social position which may effect our preference for certain methods or forms of wtr. Take note of the values which have influenced the choices you’ve made. Acknowledge your biases. If you neither downplay nor push them on others, you will be counseling in a positive fashion.

Our collection of fears may be another limiting factor. We may fear being wrong, fear not knowing enough, fear the consequences a counselee may face. We may fear our own inadequacy. The fear dilemma can create a Catch 22 situation. What we need is confidence. But the confidence to overcome these fears comes with experience. How do we get the experience if we fear what might happen? Jump in. Decide “I’m going to become a counselor, and I’m going to do it well.” Once you decide to be a counselor, the fears and details begin to fall into place. Confidence accrues organically.

The problem of not knowing enough requires doing some homework to discover the information needed. An oft used and truthful phrase among counselors is, “I don’t know, but I’ll find out for you.” As counselors, we make no claim to know everything. But that doesn’t mean you’re out there all by yourself. The NWTRCC office is available to assist us with researching our questions, making referrals to people with more experience, or just giving us support. Careful examination of the risks you are taking as a counselor and the risks you are proposing to counselees is a great fear demolisher. Familiarizing yourself with the consequences of particular methods enables you to speak openly and directly with people about the risks involved. Another skill to develop is knowing when to call a lawyer for help.

Another surprising limitation in counseling can be your own unique personality. Consider how you affect people, especially in one-on-one relationships. Do you demand crystal clear logic as a necessity for conversation? Then you’ll need to learn a little patience. Is your sense of humor so unusual that people don’t always get your jokes? Best leave your humor aside. Admit your strong and weak points, your eccentricities and then accent the most caring, helpful, and understanding aspects of your personality when you are counseling. It is through the manner of your sharing that the counselee experiences rapport and trust.

Suggestions for Counseling Sessions

Here are a few tips for increasing your confidence and making the most of your counseling session. When someone calls for an appointment, be sure to get their phone number in case the time or date needs to be changed. Make sure you set aside plenty of time, at least one or one and a half hours per sessions. You may cramp the other person if you allow less. Have your war tax resistance materials on hand. Prepare a quiet, comfortable place to talk. Don’t be working on your car or in the garden. The counselee needs and deserves your full attention. And no music - though normally soothing, it is competitive and distracting during counseling. Just prior to the person’s arrival, check out your feelings. “Am I up or down?” If you’re feeling lousy, admit it to yourself, but don’t dump it on the person who rings the doorbell. Just be clear as to what’s happening inside of you and try not to let that interfere.

Most essential to each session is to work with the counselee’s level of concern. Let the person set the tone and agenda. He or she may be looking for (perhaps expressed non-verbally) emotional support, statistics, general or specific information, job or lifestyle options, or legal advice. The primary task for the counselor is to listen. Make sure you hear the other person’s needs. Silence in conversation is not necessarily bad. We culturally tend to panic over silence, but silence permits possibilities, information, and clarity to soak in. Personal opinions are a tricky business. If you are asked for an opinion and it feels ok to share one, then qualify your statement: “This is what I thing,” when you give it. If you feel hesitant, don’t give it. Your opinions may be a false crutch, distracting or unnecessary.

Don’t assume the counselee understands everything you have said, or items you have not discussed. If you are having doubt about your communication, check in with the person: “Am I making sense to you? Do you know about...?” And there is no reason for you to understand everything the other person says. If the person is unclear, say so. For example, “I don’t know what you mean. I hear you saying..., is that true?” It is always good to ask, “Did I answer all your questions?” near the conclusion of a counseling session.

If, after you have spent a good amount of time together, the person remains unsure and indecisive, you may want to raise questions or paint a scenario to help clarify possibilities: “How would you feel if...happened? What would you want to do if...?”

By all means share the risks involved with the other person, but put them in context: when does this happen, to whom, how often. It often helps to share incidents or tell stories about encounters with the IRS or the courts to help personalize consequences. Knowing others have taken the step may make the risk less overwhelming.

Following Up

Ask if you may call to see how things are going. Invite calls to you. Encourage participation in an ongoing support group; this is a reminder that others are active and may lesson feelings of isolation or dependence on you.

Counselor Support

Be sure to cultivate your own support system if you don’t yet have one. Having no one with whom to reflect can intensify doubts about your competence or technical details. Make support a priority. Part of your personal support system should include continuing to read and stay current on wtr information. It is extremely valuable to get together with other counselors to discuss problems and weaknesses, to share experiences, insights, techniques, new data and laughter. Attending counselor workshops can be a refreshing and renewing experience.

With a little practice you’ll find counseling about war tax resistance is not as difficult as you might have imagined. What is crucial is to be a listening, understanding, compassionate person who knows what s/he is talking about. If you continue to study, meet with others for support, and take time off as well, the above tips will help make you a valuable counselor for a long time to come.

Steve Harms is a longtime wtr who lives in northern California.

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Counseling Notes:

Frivolous Tax Cases

This summer, the IRS focused attention on a spate of “frivolous tax cases” that resulted in plaintiffs receiving “stiff penalties” from the Tax Court, US Appeals Courts and US District Courts. As described by the IRS, current law allows the courts to impose a penalty of up to $25,000 when they reach any of three concluseions: a taxpayer instituted a proceeding primarily for delay; a position is frivolous or groundless; or a taxpayer unreasonably failed to pursue administrative remedies.The agency cited two cases in which the maximum penalty was imposed. In the first, two taxpayers contested the rejection of certain deductions on their tax returns and were not responsive to orders for supporting documents. They subsequently chose to challenge the authority of the IRS to audit their returns and of the government to impose taxes. In December of 2000, the Tax court not only imposed a $25,000 penalty on the taxpayers but also imposed sanctions of over $10,000 on their attorney for arguing frivolous positions in bad faith. The second case involved a person, already in a federal prison for tax evasion, who claimed that he wasn’t a taxpayer, that his income from selling hospital supplies wasn’t taxable, and that only foreign income is taxable.

“Congress was concerned about taxpayers misusing the courts and obstructing the appeal rights of others when it enacted tougher sanctions in the 1980s,” said IRs Commisioner Charles Rossotti. “The courts are for resolving unclear issues of law, not a forum for repeating arguments that the courts have already rejected. Taxpayers intending to use the court as a soapbox should consider the potential cost.”

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Many thanks to the following groups that have given since our last newsletter. Your support makes a difference!

New England War Tax Resistance

Milwaukee War Tax Resistance/ Alternative Life Fund

Southern Wisconsin Alternative Tax Fund

Pioneer Valley War Tax Resisters (IL)

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Network List Updates

This is the time of year when NWTRCC updates the complete Network List. Those of you on the list should have just received a new one for your region. If for some reason you didn't receive one, or if you are not a person on the list and wish a copy, please contact the NWTRCC office. Changes to the list over the next year can be found in this column. Please check it to see if your listing is correct, and contact the office if not.

Each year a few people retire from the list, and some new folks sign on. Thanks to everyone, retirees, on-going folks, and newbies, for helping the war tax resistance movement in this way!

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Creating a Department of Peace

Congressman Dennis Kucinich (D-OH) introduced legislation on July 11, 2001to create a cabinet level agency dedicated to peacemaking and the study of conditions that are conducive to peace. The legislation focuses on individual, group and national responsibilities of holding peace as an organizing principle. The Department of Peace will focus on nonmilitary peaceful conflict resolutions, prevent violence and promote justice and democratic principles to expand human rights. A Peace Academy, similar to the five military service academies, would be created; its graduates dispatched to troubled areas around the globe to promote nonviolent dispute resolutions. ACTION:

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Amazing Grace

Amazing Grace, how sweet the sound
That saved a soul like me
I once was lost but now am found
Was blind but now I see.

We're not put on this good green Earth
To maim and harm and kill,
The very thought of doing so,
It gives my heart a chill.

We do not work and sweat and toil
To pay for deadly arms...
To rain down missiles, shells and bombs
On houses, towns and farms.

For in those houses and towns and farms
Live women and children and men
So we must take a vow & solemnly swear
Never to kill again!

We're here to build, to learn and teach
To sing and paint and dance...
We can do better than vi-o-lence
If we only give peace a chance.

We're odd, we're strange, oh yes! we know...
We go against the grain.
But weíd rather be seen as a little weird
Than pay for war and pain.

(1st verse again)

Eveline MacDougall of the Pioneer Valley War Tax Resisters wrote this version of Amazing Grace last November at the New England Gathering of War Tax Resistance. The underlined words show where the emphasis should go.

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Proposed Alternative Fund -- Responses to the September 11th Attack

An idea has been put out to contact all alternative funds and inquire about whether they plan on making grants, or would want to contribute to national grants to be made to:
  1. Relief for the victims of the attacks, and
  2. Current peace activities for non-warfare responses and against military actions.

One person suggested that since the American Red Cross seems to be flooded with donations, that we look into the fund for workers at Windows on the World, the restaurant which was on the top floor of the world Trade Tower. All of them were killed that morning -- dishwashers, bookkeepers, waiters, etc., and most were immigrants. An incredible number of countries were represented. Since many of them were sending money home to their families, another ides is the possibility of "adopting" a family or families. contact the NWTRCC office if you would like to help in this, or have further ideas.

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The A.J. Muste Memorial Institute has published two new pamphlets: ìTwo Votes Against War,î and Other Writings on Peace, by Jeannette Rankin, and A Philosophy of Nonviolence by David McReynolds. Jeannette Rankin was the first woman congressperson, was the only U.S. congressperson to vote against both WWI and WWII and was a lifelong pacifist. David McReynolds was a longtime staff member of War Resisters League, and is one of the most insightful proponents of nonviolence today. He ran for US president in the 2000 election.


The third edition of Resources for Radicals, an annotated bibliography of print resources for those involved in movements for social transformation, is now available.

A wide range of topics are touched on, from meeting facilitation to community gardening to civil disobedience to union organizing. Work coming from such struggles as feminism, animal rights, ecology and the peace movement abound. Publications listed run the gamut from Anarchy: A Journal of Desire Armed to The Catholic Worker to Earth First! Journal to Co-op America Quarterly. The overall focus is on material related to non-violent protest and practical alternative social institutions. The price is $13.

For more information, contact Toronto Action for Social Change, P.O. Box 73620, 509 St. Clair Ave. West Toronto, Ontario, Canada. M6C 1C0 phone: 416-651-5800 email:

Available Now from the War Resisters League:

Guns, Greed and Globalization
A Guide to the New World Economy

WRL's 104-page anthology examining the links that bind the institutions of global capitalism and the global war machine. Twenty-five essays reveal how corporations, weapons traders, the WTO/World Bank/IMF and U.S. policies impact people and communitiesóand suggest alternatives and resistance to corporate-dominated globalization.

With 25 articles by Vandana Shiva, Oscar Arias, Angela Davis, Phyllis Bennis and many more. Cost is $5 each plus $1 postage.

Order form available at Bulk rates now available. For more info, contact

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Ideas & Actions

Effective War Tax Resistance Counseling

by Ann Dudley Edwards

In counseling people concerning war tax resistance, two truths are always present to me. One is the power of nonviolent resistance to effect social change. The other is a deep conviction that each person has the wisdom and the right to choose his or her path of action. Both truths must be held strongly and separately. If the latter is forgotten, I can begin to pressure another to go my way, thinking that I know best. Or, if I become totally absorbed in listening and supporting, I forget to speak strongly of my own convictions.

Building Trust

I believe the essential factor which enhances the counseling process is trust. I have spoken of the counselor having trust in the wisdom of the other. It is not easy for the other to have trust in the counselor. There are several ways to help the person know that you are trustworthy. Building this trusting relationship enables openness and honesty in exploring feelings, values and attitudes.

Telling something about yourself helps to build trust. Share a little about your own hopes and fears. Things I tell that are true of me: It took years for me to come to the decision to withhold taxes, and when the decision was made I was terrified, absolutely sure I’d go straight to jail. I remember crying a lot with the support of two friends. I also remember the relief when I began learning about and meeting with other war tax resisters, some of whom had been resisting for years. To my amazement, not one had come near to going to jail.

In addition to self disclosure, I always say that the decision can be so different for each person because it is so personal. If this is an honest process, it establishes trust because what is being said non-verbally is, “It’s okay with me for you to be scared, to be confused, not to be able to make up your mind quickly. It’s also okay with me for you to be different from me.”

Confidentiality, the assurance that what one says will not be discussed with other people, is essential for trust. You can state explicitly that what is said is confidential. The message can also be given non-verbally. Paying close and serious attention to the speaker with eye contact, keeping the voice at a clear but low level, sends the message, “ I take what you are saying seriously.” I ask if they want to be on a mailing list, or to be called for meetings. This conveys to them that their privacy is important to me.

Availability of the counselor also encourages trust. I always give my phone number and encourage people to call if they want to talk or need further information.

These are important questions for counselors to ask themselves before moving into the counseling role: Do I want people to call me? Does that feel comfortable and possible in my living situation? If not, how else can I be available? Offering the assurance of support and availability is essential. A decision to break the law for reasons of conscience is difficult and often lonely. There is also joy and peace in choosing a path that is true and right for one’s heart. All of us involved in war tax resistance need to give and receive support in the pain and in the joy.

Sharing Information

Another responsibility that comes with being a wtr counselor is that of on-going self education on all issues of wtr. Actions and consequences evolve constantly, and people considering war tax resistance deserve to know all significant opportunities and liabilities. Keeping informed enables the counselor to offer many different options to someone who wants to take action but is not sure how.

Other information to share is the risk involved in wtr. When one acts illegally, one risks civil or criminal prosecution. Currently war tax resisters are not being jailed, but that is possible; clearly possible are fines seizure of bank accounts, liens on property, garnishment of wages. The counselor should also be aware of the risks he or she may be taking as a counselor.

Hand in hand with any act to achieve social change goes the need to be visible. I encourage people to make their resistance, whatever they choose, known to legislators, newspapers, and other people, as well as the IRS.

Along with sharing risks can go the sharing of positive consequences of wtr. The only way I know to do this is in sharing my own, always remembering that each person’s will be different.

For me, a tremendous positive consequence is peace in my mind and my heart. I have a deep belief that what people do is important and does make a difference in this world. I also believe that the size of the action has no relationship at all to results. Peace comes from having my behavior at one with my beliefs. As I write this, I find that the act of finding the words is strengthening. I encourage all who counsel to know specifically the positive consequences of their own actions so they can share them.

When one steps into the role of counselor, one is choosing to be visible. By being open about one’s frailty, sharing personal experiences of one’s own tax actions, or by acting on behalf of others, a powerful role model is being offered. I have been much more influenced by people’s lives than by people’s words. As a wtr counselor, your hope is for more people to recognize that through their taxes they pay for weapons of war. But the purpose of resisting is to establish peace and justice and respect for all people. When you show this respect for the individual and show your own actions in war tax resistance, you are modeling a peacemaker. And that is contagious.

Anne Dudley Edwards is a longtime war tax resister who lives in Albuquerque, NM.

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NWTRCC Business

Moving Forward: Fall Meeting in Voluntown, CT

Join us for NWTRCCís bi-annual meeting, to be held in conjunction with the New England Regional Gathering of War Tax Resisters. The meeting will take place at Equity Trust in Voluntown, CT, November 2-4.

The theme for the gathering will be Moving Forward. How can we make our resistance stronger and more effective -- more visible, more of a challenge to those in power, more connected with the rest of our lives? This gathering will explore what this means for different people. Friday evening will be a time for introductions and small groups, Saturday will consist of a panel discussion, small groups, workshops, and FUN. There will be a wtr counselor training at some point in the weekend. NWTRCC will have its business meeting on Sunday morning.

Child care will be provided during the main sessions of the gathering. A special program for teens will be offered. Simple food and accommodations will be provided. Cost for the weekend is $50 per adult. (Children are free.) No one will be turned away for lack of funds. All are welcome for the whole weekend or any part thereof.

Those of you on our Network list should have just received agenda items for the business meeting.

Susan Quinlan will have a table set up in commemoration of the Mexican tradition of the Day of the Dead (Nov. 1). The thought is to honor loved ones, activists, and others who have died in the past year. She encourages people to bring photographs or mementos of those they wish to remember.

For more information, contact the NWTRCC office or Melinda Nielsen, at 413/585-9224.


NWTRCC is compiling a list of various U.S. publications to which we will send ads. We will ask these publications to print these ads, or a public service announcement, for free. Do you have any recommendations for publications? We have three categories in mind (though weíre open to suggestions for other categories.) The three categories are:
  1. National alternative publications such as Z, Utne Reader, e, Mother Jones, etc.
  2. Regional peace & justice publications.
  3. ëZines (these are small self-published, generally underground periodicals which are focused on specific groups such as anarchists, feminists, etc.

Please send in your ideas. Weíre especially looking for ideas in the second and third categories. Thanks!

Next International Conference to be in Germany

The ninth international conference on war tax resistance and peace tax campaigns will be held in Berlin, Germany, September 6-9, 2002. NWTRCC will send one person to represent us. If you are interested in going, please contact the office. Weíll gather a list of interested people and decide at our meeting in November.

All Our Love to Karen

Former NWTRCC Coordinator Karen Marysdaughter has been diagnosed with ocular melanoma (eye cancer). She'll be having radiation treatments in Boston in early October. She seems to be doing OK and her prognosis looks good, but this is a difficult time for her. If you'd like to offer your support, her address is 161 Stovepipe alley, Monroe, ME 04951. Her phone number is: 207-525-4538. her email is:

Upcoming WTR Counselor Training

Because NWTRCC will be having a WTR counselor training at its meeting in November, we thought that we would include two atricles about being a WTR counselor. These are both from our now outdated manual, but the information is still relevant. Let the office know if you have suggestions for what should go into the training.

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OCTOBER 13, your community. The Global Network against Weapons and Nuclear Power in Space is organizing a day of actions in communities around the world. Hold an event at a US military base, DoE facility, NASA installation, US Embassy, an aerospace industry corporation, or an academic institution that is working on military space.

For more information, call 352/337-9274, or email Web address:

OCTOBER 18-21 National Coalition to Abolish the Death Penalty, annual conference, Raleigh, NC. Contact: 888/286-2237.

This calendar is for upcoming events at which NWTRCC folks could attend and distribute literature. Please send in events that you know of, at least two months in advance, if possible. If you think of upcoming local/regional events that you could plug into, call the NWTRCC office and we can send you some literature. Thanks!

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Mennonite Central Committee's WTR Campaign

Five thousand dollars of withheld war taxes and $15,000 of other donations have been directed to the Mennonite Central Committee in response to its campaign, “Turning Toward Peace: Dollars and Letters for Columbia.” The campaign was started in February of 2001, in response to a letter sent from Columbian Mennonite pastors to the churches in North America. In it, the pastors plead with North Americans to speak out against U.S. military aid and policies that feed the cycle of violence in Columbia.

The Mennonite Central Committee (MCC), a NWTRCC affiliate, responded to this plea by putting together a program asking individuals and congregations to consider ways in which they could support peacemaking efforts in Columbia. They specifically suggested war tax resistance, among other ideas. They put together a packet of information, which includes NWTRCC’s Practical #1, Controlling Federal Income Tax Withholding. Since February, they’ve had requests for 400 packets, and are currrently printing up 300 more. They’ll continue the campaign through April of 2002. MCC has prepared a bulletin insert for churches for February of 2002, and they also have a four page colorful flier with information and suggestions as to what to do about Columbia. The $20,000 will go to MCC programs in Columbia as needed. Their biggest projects there are Justapaz, which offers Sanctuaries for Peace and is involved in national peace negociations, and Mencoldes, which helps displaced people.

For more information, contact Titus Peachey, MCC U.S. peace education director at (717) 859-3889 or e-mail

Local Group Reports

Sonoma County, CA

The Sonoma County Taxes for Peace redistributed $450 to community groups on September 2 at the Petaluma Progressive Festival. $200 was given to a health center; $200 to a free clinic; and $50 was given to the Free Pacifica Legal Action Fund, working to preserve the KPFA airwaves.

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National War Tax Resistance Coordinating Committee

PO Box 6512
Ithaca, NY 14851
(800) 269-7464

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