The Center for Grassroots Oversight

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Profile: Constitutional Research Associates

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Constitutional Research Associates was a participant or observer in the following events:

The cover of the first volume of ‘The Law that Never Was.’The cover of the first volume of ‘The Law that Never Was.’ [Source: Radaris (.com) / Amazon (.com)]Two anti-tax protesters, William “Bill” Benson and Martin J. “Red” Beckman, publish a two-volume book, The Law that Never Was, that argues the 16th Amendment, the constitutional amendment giving the federal government the authority to levy income taxes, is null and void (see 1951-1967, 1970-1972, 1976-1978, and Early 1980s). The arguments in the book include the idea that because the amendment was ratified by different states with small differences in capitalization and punctuation, it was never properly ratified, as well as the argument that since Ohio was not yet a state when it ratified the amendment, Ohio’s ratification of the amendment renders it null. The authors include other arguments—the Internal Revenue Code is not “positive law”; the Internal Revenue Service is not a legitimate government agency; wages do not qualify as “taxable income”; “sovereign citizens” are exempt from income tax—all of which will be declared worthless and frivolous by various state and federal courts. The Anti-Defamation League will write that the arguments advanced by Benson and Beckman “are used again and again by tax protesters.… When a tax protest argument fails in court, the response among tax protesters is typically not to conclude that the argument was erroneous but rather to assume that the judge was wrong, corrupt, or deliberately misinterpreting the law.” Benson is a former investigator for the Illinois Internal Revenue Service, while Beckman is a virulent anti-Semite who accuses Jews of worshiping Satan and says the Holocaust was God’s “judgment upon a people who believe Satan is their god.” In 1991, Benson will be convicted of tax fraud and tax evasion, and will be sued by the US government to stop him from promoting an “abusive tax shelter” by selling what he calls a “Reliance Defense Package” while doing business as “Constitutional Research Associates.” In 2007, a federal court will find that his Reliance Defense Package “contained false or fraudulent information concerning tax advice,” and will note that a circuit court “explicitly rejected Benson’s arguments that the Sixteenth Amendment was not properly ratified.” Benson’s work will frequently be cited by tax protesters, many of whom will be fined or convicted for relying on his claims. (Southern Poverty Law Center 12/2001; Tax Protester Dossiers 11/30/2009; Anti-Defamation League 2011)


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