More than a Paycheck:News from the War Tax Resistance Movement
October, 1996
[IRS Auctions Home to Friendly Bidder] [Counseling Notes] [Legislative Updates] [International News]
[WTR Ideas and Actions] [Resources] [Reprint Series] [NWTRCC Business] [Local Group Reports]
[IRS Serendipity!] [Perspective] [Public Opinion on Military Spending] [About More than A Paycheck]

IRS Auctions Home to Friendly Bidder
On Tuesday, July 16, 1996, about 50 people from around New England, as well as a large contingent of media, gathered outside the IRS office in Lewiston, Maine to support war tax resisters Elizabeth Gravalos, Arthur Harvey, and their family as they faced the second attempt by the IRS to auction their home.

In June the IRS auctioned off two woodlots and a blueberry field owned by the family. No bids were received on the house at that time. After the first auction supporters organized a letter- writing campaign to ask the IRS and other public officials to cancel the second sale.

The action on July 16 began with participants reading letters of support from people all over the U.S. and from as far away as France. Aaron Falbel of Cambridge, MA read an eloquent letter, telling the story of his Jewish parents sheltered and aided by people of conscience in Europe during World War II. (See elsewhere in this issue.) Alan Day of South Paris, ME, hugged his four-year old twin daughters Ruby and Emma to his side and read his letter asking the IRS to help support family values.

One thousand dollars, raised by war tax resisters at the auction the month before, was donated to groups providing housing in Maine - Habitat for Humanity and the Abused Women's Advocacy Project. The representative of the battered women's project spoke movingly of coming to this country as a Cambodian refugee. She urged everyone to continue to work to end military spending.

The IRS received two bids above the minimum bid of $7,900 - one for $8,000 from two women in Hartford, ME who purchased one of the Gravalos/Harvey woodlots last month, and one for $15,600 from Elizabeth Gravalos's mother, which was the winning bid. Arthur and Elizabeth had asked her not to bid but, despite her support for their conscientious beliefs, she was not willing to let them lose their home.

There was a surprising turnout of media, including CNN out of New York and New England Cable News from Boston, as well as extensive coverage in Maine. National Public Radio and Pacifica Radio aired stories about the situation; National Catholic Reporter andThe Progressive printed articles. The Boston Sunday Globe ran an excellent piece by Lynne Weiss of New England War Tax Resistance. The coverage NWTRCC has been able to review thus far has seemed fairly objective, without the distortions or misinformation that sometimes creep into media reports on war tax resistance. Thanks go to Ellen Kaye of New England War Tax Resistance, Eirik Harteis of the National Campaign for a Peace Tax Fund, and Flo Wilder and Steve Soucy of the Spears into Pruning Hooks support committee for their wonderful help on media work.

The door-to-door listening that was planned in Hartford the day before the auction was postponed. The organizing committee didn't have the resources to organize it well at that point. They will consider doing it this fall.

Other than the listening activity, which is tentative, there are no other actions planned at this time. Elizabeth and Arthur are winding down from their busy blueberry harvesting season. They are disappointed that the IRS got money from the sale of their house and land; however, the IRS did not get all they claimed the family owed, and will have a very difficult time trying to get any further money from them. The family's life will probably not be significantly changed from what it was before, and they will continue to live simply and do the good works they have always done.

Arthur and Elizabeth received over 100 copies of letters sent to the IRS and government officials on their behalf, and this was certainly not all that were sent. They were very moved by this outpouring of support. Thanks to all of you who took the time to write.

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Counseling Notes
Taxpayer Bill of Rights 2
President Clinton signed the Taxpayer Bill of Rights 2 on July 30, 1996. It establishes a Taxpayer Advocate within the IRS and increases some taxpayer rights in dealing with the IRS. Provisions that may affect war tax resisters include: expanded IRS authority to issue Taxpayer Assistance Orders, more opportunities for the abatement of interest, broadened allowances to withdraw liens and return levied property, higher exemption of property from levy (see below), and a simplified offer in compromise process, among others. Unfortunately it also includes a provision to subject "substitute returns," tax returns filed by the IRS on behalf of people who fail to file, to the same failure -to-pay penalty that applies to other delinquent returns.

The amount of personal property exempt from seizure, for levies issued after December 31, 1996, will be $2,500 (up from $1,650) and the exempt amount for books and tools of a trade will be $1,250 (up from $1,100). After 1997 these amounts will be indexed for inflation, and the personal property exemption will no longer depend on the taxpayer being the head of a family.

The IRS will now have to send taxpayers annual reminders of their tax liabilities, so WTRs may start receiving more notices.

The IRS has a new 2-page version of Publication 1, "Your Rights as a Taxpayer." It's shorter and supposedly easier to understand, and contains a new declaration of taxpayers' rights. Collections Appeals

The IRS has a new Collections Appeal program that went into effect April 1, 1996. Of the appeals filed between April 1 and June 30th, 1996, 7% were decided in favor of the taxpayer, 58% were denied, 10% were partially denied, and the rest are pending. Doesn't look like very good odds!

IRS Budget Cuts
As of press time, the House and Senate have approved legislation to cut the IRS's budget for the upcoming fiscal year, which would suspend the Tax Systems Modernization program. Interestingly enough, it would transfer future modernization procurement authority to the Defense Department! Stay tuned to see if that provision is actually passed into law.

Pension Fund Levy
Errol Hess of Bristol, TN recently received a levy notice for retirement money in a pension fund. The IRS has an internal policy of not seizing such funds, but has the legal authority to do so if they choose. NWTRCC has heard of threats to seize IRA's and other similar accounts, but not of other actual seizures. We don't know if this is the beginning of a new trend or not.

Those of you with money in retirement funds should know that if there are penalties for withdrawing the money before a certain date, and if the IRS levies the funds, according to the regulations you will be the one liable for paying those penalties, above and beyond what the IRS seizes.

We would like to know of any other retirement fund seizures. Also, we are looking for information on retirement funds outside the U.S.

Telephone Tax Resistance
We have another correspondent, a customer of Cellular One in Phoenix, AZ (owned by Bell Atlantic Nynex Mobile), reporting that the cellular phone company is threatening to charge them a monthly fee of $25 for their trouble in preparing and filing reports with the IRS about refused phone taxes.

So far we have been told that cellular phone services are not covered by the regulatory agencies as are other phone services. We'd be interested to find someone willing to file an informal complaint with the Federal Communications Commission regarding this. When local and long distance companies have tried to charge a fee for processing paperwork regarding refused phone taxes, regulatory bodies have turned them down because they haven't been able to prove that it costs them any significant amount of money. In the meantime, the people who have contacted us have simply switched to other cellular phone services.

Marie Runyon of New York City had a strange response to her phone tax resistance. When her long distance service was blocked she contacted both AT&T and her local company. Neither admitted any knowledge of blocking her service; nor would they accept responsibility for restoring it! When she tried to switch to MCI, they wouldn't take her unless she paid off the back phone taxes. On the recommendation of New York City WTR and NWTRCC she tried Working Assets Long Distance, which was happy to provide her with long distance service.

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Legislative News
Peace Tax Fund: New Strategy for a Senate Hearing
The National Campaign for a Peace Tax Fund (NCPTF) recently learned there will not be a hearing on the Peace Tax Fund Bill in this Congress. An aide to Sen. Orrin Hatch (R-Utah), chair of the Senate Subcommittee on Taxation, said there is little time left in this session for a hearing and any hearing between now and the election would be highly politicized.

However, this increases the possibility of a hearing in the next Congress. Senator Hatch's aide spent time with PTF lobbyists developing a strategy to shift the focus for a hearing from the tax-writing Finance Committee to the Judiciary Committee, which deals with issues of religious liberty.

The NCPTF believes the strategy for a hearing in the future is preferable to a rushed hearing this year. The new plan will play into the strengths of the Campaign by increasing the focus on the First Amendment aspect of the issue and decreasing the emphasis on the mechanics of the tax code. Sen. Hatch, who was part of the coalition that lobbied for passage of the Religious Freedom Restoration Act, supports the Peace Tax Fund Bill due to its emphasis on religious freedom.

For more information, contact the National Campaign for a Peace Tax Fund, 2121 Decatur Place NW, Washington, DC 20008. Toll free telephone: 1(888)PeaceTax. E-mail:, Web:

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International Conference and English WTR News
As of press time NWTRCC had received over $500 in contributions to send Cesar Flores of Honduras to the International WTR and Peace Tax Campaigns conference in London, England in November of 1996. We still need a few hundred more to reach our goal of $1,000 for his expenses. Please send contributions made out to NWTRCC with a note stating that the money is for Cesar.

An English WTR, Roger Franklin of Stroud, served 14 days of a 28-day jail sentence last spring for refusing to pay for war. Shortly after his release he received a surprising letter from the Inland Revenue, reducing his tax bill by the amount in question (#605), apparently because of his imprisonment! He immediately donated that amount to groups working for peace and justice.

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War Tax Resistance Ideas & Actions
PFAFFTOWN, NC: Revenue Refusal for Road Construction
Judy Conrad, a peace taxpayer from Pfafftown, NC has refused payment of $125, a portion of a state surtax financing new road construction. Judy objects particularly to the planned destruction of her homeplace that has been in the family over 65 years, for what is seen by many transportation reform advocates as unnecessary road expansion by the Department of Transportation. Other homes would also be destroyed and families displaced.

Judy wants to go public with her witness and turn herself in as an open act of noncooperation with taxes for roads that destroy homes. She asks for support and suggestions on how to make this opportunity an educational and inspiring witness. Taxes for Life! in Asheville is assisting her efforts. Call Judy at (704)675-4393 or send email messages for her care of:

RIDGEWOOD, NJ:Hiroshima Day WTR Witness
By Oliver Hydon
After our year-long chain fast, from tax day 1995 through tax day 1996 against the increase in the military budget, more members of the Root and Branch Collective pledged to resist and redirect their war taxes. Inspired by our 90-person fast and witness, we opened the "Tolstoy Fund," an alternative fund named after nonviolent anarchist Leo Tolstoy.

Approaching Hiroshima Day, after four years of resistance, Melissa Jameson and Oliver Hydon received their first letters and an assessment from the IRS. Fueled by these concerns, we made a coffin, with artwork by artist T.J. Kaiama, and gathered at the city hall in Paterson. We commenced a symbolic funeral procession through the streets, passing out flyers and singing original songs of war tax resistance. "Hiroshima, Nagasaki, never again. . ." ("Hiroshima" and "Nagasaki" were written on the sides of the coffin.)

We ended at the federal building, were surrounded by reporters and onlookers, read the statement contributed by other local War Resisters League groups, and gave speeches on the horrors of the nuclear and military industry. Just as we were speaking about the cuts in social services, a line of children, hand in hand, walked by. "That is the reason for disarmament," we said.

After the outside ceremony, we entered the IRS office and once again declared our refusal to pay for the threats of organized violence. The local papers carried informative articles on war tax resistance and nuclear/military spending, and made us very happy. Finally, on the 9th, we joined Brandywine Peace Community for civil disobedience at Lockheed Martin, Pennsylvania. Long live war tax resistance!

NEWTON, KS: Public Service Notices
Don Kauffman, WTR contact from Newton, KS, met with the editor of his local newspaper before tax day last spring to solicit support for a variety of peace tax ads which Don created for this purpose. A sample ad: "Looking for tax options that support and enhance peace, justice, and the quality of human life? Phone the Newton Area Peace Center (284-2828) or NWTRCC (800/269-7464)."

Don says, "The newspaper editor was quite willing to receive letters to the editor on this subject but felt he had to draw the line on this because military taxes are political issues. It was a surprise to him to discover that his advertisement department was publishing the public service notices without cost to the persons or non-profit agencies. Several groups are offering services and literature to drug abusers and to victims of domestic violence. Apparently the war tax issue is too large to be considered a moral problem!"

Don still hopes to pay to run a few of the proposed ads.

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"Survival" Booklet
New York City War Tax Resistance is collecting information and sources of information on "Economic and Social Survival for Low Income People." Aim: to write a 30-40 page booklet for both WTR people and those sympathetic to WTR objectives. If you have information on the following: 1) retirement plans outside the reach of the IRS, 2) health plans and/or insurance, 3) simple living in the country or the city, 4) free leisure activities or sources, 5) non-WTR support groups, and 6) how-to's and experiences regarding independent contracting, please send it to: Sallie Marx, NYC WTR, 339 Lafayette St., New York, NY, 10012.

Arms Trade Report
NWTRCC has obtained a limited number of reprints of the February, 1996 Boston Globe special report titled, "Armed for Profit: The Selling of US Weapons" by Charles Sennott. It is an excellent overview of the international arms trade. We'll send out single copies on a first come, first served basis upon request.

Submissions Wanted
The First Freedom Foundation (FFF) in Canada seeks submissions for publication in "Conscience in Action," an anthology of work devoted to the issue of conscience and conscientious objection. The FFF seeks literary and visual works from people who have acted according to their consciences in the areas of violence, poverty, gender, racism, development, environment, animal rights, death and dying, spirituality, etc. The deadline for submissions is November 11, 1996. Send to: Kate Penner, Editor, First Freedom Foundation, PO Box 8354, Victoria Centre Post Office, Victoria, BC, V8W 3S2, Canada, (604)384-5532, fax: (604)382-8378.

Christian Economies
"Christian Economic Networks" is a 57-page booklet about the establishment of regional networks made up of Christian communities and cooperatives. It explains how small production groups, retail outlets, and credit unions all owned by the workers and members can be united to create an independent and alternative Christian economic system. The booklet also includes a critique of the present economic system, showing how it is harming the church, the poor, workers, and the rich. It is based upon work being done in Mexico and Latin America. The U.S. contact is: Christian Economic Networks, 132 Lennox St., Santa Cruz, CA, 95060, (408)421-0929.

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Reprint Series: War Tax Resistance and Foreign Intervention
If we are working for peace, why are we paying for war?

In most of the nearly four dozen wars in 1995, the U.S. was directly involved - with covert or overt aid, advisors, and/or arms sales - with one or both sides. In nearly all of them, the U.S. preference was FOR RstabilityS and AGAINST popular democracy. This meant protection for U.S. corporate interests, regardless of human costs, or the cost to the U.S. public through taxes and destroyed human services. As scholar Michael Parenti has put it, RWhen it comes to protecting their profits, your money is no object!S

The U.S. now dominates the worldUs arms trade, selling over twice as many weapons as every other country in the world combined. Both development and sales of these weapons are subsidized by our tax dollars.

Meanwhile, more than 50% of U.S. tax dollars go to the military, while contructive foreign aid, food distribution, public health, and projects that would better the lives of a majority of the worldUs people have been systematically gutted.

Righting these priorities is up to us. One of many tactics in the struggle for change is refusing to pay taxes for war and military spending - and redirecting refused tax money to positive uses which WE regard as essential.

Become informed about the various forms of war tax refusal and redirection. Contact the National War Tax Resistance Coordinating Committee, PO Box 774, Monroe, ME 04951 1(800)269 -7464. Email:

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NWTRCC Business
Network List Retirees
During the annual update of NWTRCC's listing of contacts, counselors, affiliate groups, and alternative funds, we always have a few retirees. We want to warmly thank the following folks for serving on our list, some for many years: Frances Schwab of Boston, MA, R. Klaus Theis of Columbus, OH, Alan Eccleston of Hadley, MA, Peter Wagner of McIndoe Falls, VT, and Dave Depp of Doswell, VA.

Southeast Regional WTR Gathering and NWTRCC Meeting
Activists in the southeast are busily organizing for November 1-3, 1996. NWTRCC business will share the weekend with a day -long regional war tax resistance gathering in Birmingham, AL. The Gathering program on Saturday will include small group discussions/workshops on: - relating to right-wing tax resistance & protest - legislative alternatives to the Peace Tax Fund Bill - how we might respond to major tax reform proposals

There will also be an "Introduction to War Tax Resistance" session for new people, a "How to Talk with People About WTR" (organizing and counseling) training for folks who are already involved in WTR, a time for old-hats and new folk to get together and practice the above, and a panel of long-time resisters, including some who have had "special" experiences, sharing the positive aspects of their resistance, with an emphasis on how it affects families. The day will conclude with an evening of fun time. At press time this program was still somewhat tentative and may be subject to change.

People on NWTRCC's list from the southeastern region should have received flyers for the weekend by now. If not, or if you are in another region and wish to receive a copy, contact the NWTRCC office.

The NWTRCC business portion of the weekend will be Friday evening and Sunday morning. People are welcome to attend any or all of the weekend. We'll be staying in local homes and sharing simple vegetarian/vegan meals. There is no cost for the weekend, but we will pass the hat. The local contact for more information is David Waters in Birmingham at (205)591-0835.

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Local Group Reports
St. Johnsbury, VT
Long-time war tax resisters Gordon and Edith Browne told their story on July 16 to the Northeast Kingdom Coalition for Peace and Justice in St. Johnsbury, VT. Gordon's time in the Army in World War II made him a pacifist and brought him to the Quakers. He and Edith came to their WTR position in the early 1960's. They file returns and refuse to pay the military portion, which they instead donate to life-affirming causes.

They have had bank accounts seized and liens placed on their home and salaries. Their six children support their parents' witness although they are not WTRs themselves.

This year the Brownes are making a legal challenge to the IRS charges of interest and penalties. They support passage of the Peace Tax Fund Bill which would allow conscience a legal stance. Gordon says, "We have learned to believe in small steps."

Seattle, WA
This past July the Nonviolent Action Community of Cascadia (NACC) said good-bye to Vivien Sharples who has served as their coordinator for a number of years. Vivien will be remaining in the Seattle area and continuing as an activist in NACC programs. She has attended a number of NWTRCC meetings in the past and is known for her solid analysis and creative organizing, as well as her zeal for dancing. Geov Parrish, who has also worked for NACC for a number of years and who serves on NWTRCC's Administrative Committee, is the new NACC coordinator.

New England
"Modern Resister: Put the sizzle back in your resistance!" Where can you go to meet Eligible Resisters? The11th annual War Tax Resistance Gathering in New England, of course.

After years of meeting in rural locations, WTRs will be taking to the city, October 18-20, in Boston, MA. The weekend will start with a Friday night panel on "The Urban Scene: What does it offer WTRs?" On Saturday, a discussion of organizing strategies will look at creative responses to IRS collections and other actions. Another discussion will offer tips and strategies for having it all: romance, family, work, and resistance. Young people will have time to talk about the impact of WTR on their lives. Plus, the ever-popular skits and games will be back on Saturday night. For more information, contact New England WTR, PO Box 397174, Cambridge, MA, 02139-7174, (617)859-0662.

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IRS Serendipity!
Sometimes our WTR brings unexpected positive results. Here are a few examples from NWTRCC's mail. . .

Claire Schaeffer-Duffy of the SS. Francis & Therese Catholic Worker in Worcester, MA, recently received a notice of intent to levy from the IRS for over $2,500 in taxes on a supposed income of $16,000 in 1991. Living below taxable levels, Claire told them, "I'd know if I'd received $16,000 and it never happened." After much unraveling, it turned out that a $16,000 donation was made to a group home for retarded adults in care of Claire back in 1991 but the check had been mistakenly discarded. When the donor was contacted, a new check for $16,000 was issued for the group home. So the $2,500 tax levy was transformed into a $16,000 windfall! (From the August/September 1996 issue of Catholic Radical)

Anna Hunt of Hellertown, PA wrote to tell us that war tax resistance inspired her to quit smoking after 60 years. "It seemed so ridiculous to deduct pennies from phone bills in protest while paying dollars in taxes for a carton of whatever I happened to have a coupon for. . . " We are delighted for Anna and wish her good health!

Fred Boehrer of Syracuse, NY was having trouble with the local phone company disregarding his monthly statements about refusing to pay the federal excise tax. When he called the company, a friendly worker said to send her a statement about his refusal to pay, which he did. When his next bill arrived, there was no federal tax listing anywhere on the bill. Same on the next bill. So he called again to see what was up. Another friendly worker said they had determined his telephone service to be federally tax-exempt after processing his statement! All Fred can figure is that the decision was based on his discussion of "Christian pacifism" in his statement.

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Perspective: A Debt to People of Conscience
Excerpts from a letter to the IRS by Aaron Falbel of Cambridge, MA
"I am writing to you principally to urge you to cancel the upcoming auction of the home of Elizabeth Gravalos and Arthur Harvey of Hartford, ME. I do not believe that they deserve to lose their home.

Elizabeth and Arthur are people of conscience. I owe a special debt to such people, as I will now explain.

Both my parents were born in Vienna, Austria shortly before Hitler's annexation in 1938. Being Jewish, they were viewed as enemies of the state. My father and his parents were lucky enough to obtain visas to enter the United States in 1939. My mother's family was not so lucky. They fled to France where they lived until 1942. While in France they were pursued by the French Gestapo who were collaborating with the Nazis in rounding up Jews for deportation. On several occasions, my mother and her family were hidden, protected, and warned of impending raids by people of conscience. I know the names of many of these people from stories my grandparents have told me, . . . especially Cecile Bertrand who helped them flee illegally to Switzerland when things got too dangerous in France. Others remain nameless but equally heroic in their actions: the woman at the British consulate in Turin, Italy who bent the rules and allowed my grandfather to enter France, the postal worker who lived upstairs in Marseille who protected my mother and her family from unwanted visitors, and the little eight-year-old boy who led my mother and her parents through the woods until they reach a hole in the barbed-wire fence that led them into Switzerland and into safety.

All these people were violating the law in protecting my mother and her family. Harboring and aiding "enemies of the state" was a crime punishable by death. When such people of conscience were caught, they were often deported along with the captured Jews to "labor camps" in Germany - a euphemism for the death camps we know about today.

Needless to say, I owe my very life to these people of conscience who chose to do the right thing even though it went against the laws of their land.

As I already stated, Elizabeth and Arthur are also people of conscience. They have chosen, and continue to choose, not to pay federal taxes that would finance a nuclear holocaust, taxes that have financed murderous wars and violent covert actions around the globe, from Southeast Asia to Central America to South America to the Middle East. Years from now - I sincerely hope - we will all look upon Elizabeth and Arthur as heroes, as people who had enough sense to do what was clearly right. . .

Do you really want to persecute Elizabeth Gravalos and Arthur Harvey for their acts of conscience? I ask you, if you were living in Nazi Germany, or in Vichy France, what would you have done?

Now, you may consider my parallel between the Nazi regime and the acts of our own government to be overdrawn. But I really don't think so, for there is no moral difference between a Nazi extermination camp and a nuclear weapon. Both are tools of genocide. . . It is sheer madness to keep nuclear weapons around.

In closing, I implore you not to be one of those peole who years from now will say, 'I was only following orders, following protocol, doing my job.' We've heard those excuses before."

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Public Opinion on Military Spending
The April/May 1996 issue of "The Defense Monitor," the newsletter of the Center for Defense Information (CDI), reports on the results of an opinion poll carried out by the University of Maryland's Program on International Policy Attitudes in November of 1995.

Fifty-four percent of respondents agreed that, "In order to reduce the federal budget deficit. . . the government should cut back defense spending." Sixty-three percent agreed that, "It is time for the U.S. to cut back its defense spending and make its economy more competitive." Only 43% said military spending should not be cut because of job losses. Seventy-six percent agreed that the military budget is inflated by Congress and defense contracting lobbyists. Seventy-four percent said they "feel that defense companies and the military sometimes take advantage of the public's fears in order to get the public to accept building weapons that are not really necessary."

For more information about the poll, request CDI's April/May newsletter, 1500 Massachusetts Ave. NW, Washington, DC, 20005, (202)862-0700, email:

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About More than a Paycheck
*More Than a Paycheck* is a publication of the National War Tax Resistance Coordinating Committee (NWTRCC), a clearinghouse and resource center for the conscientious war tax resistance movement in the United States. NWTRCC is a coalition of local, regional and national affiliate groups working on war tax related issues.

NWTRCC sees poverty, racism, sexism, homophobia, economic exploitation, and environmental destruction as integrally linked with the militarism which we abhor. Through the redirection of our tax dollars, NWTRCC members contribute directly to the struggle for peace and justice for all.

Hard copy subscriptions to More Than a Paycheck (6 issues per year) are available for $10 per year. Editor: Karen Marysdaughter.

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