What is the test for an individual to claim that they are not a taxpayer?
MultiRegion, United States of America
The following excerpt is from Griffin v. C.I.R., 108 F.3d 1369 (2nd Cir. 1997):
Griffin fails to meet both prongs of this exception. His claim that he is not a taxpayer is without merit. Cf. Connor v. Commissioner, 770 F.2d 17, 20 (2d Cir.1985) (rejecting similar argument that wages are not income and imposing sanctions). And the alleged harm he seeks to halt is purely financial and thus easily compensable at law. See 26 U.S.C. 7422.
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