Earlier today, American Family Association policy chief Bryan Fischer pretty much shredded whatever pretense he has of being mainstream--or at least what passes for mainstream on the religious right.  On today's edition of Focal Point, he declared that the government has no power to collect income taxes.  Specifically, Fischer argues that the 16th Amendment actually exempts wages and salaries from taxation.  See for yourself.

Fischer cited a book by Idaho state representative Phil Hart, "Constitutional Income: Do You Have Any?" which argues that the government basically hoodwinked the states into ratifying the 16th Amendment.  He claims that "income" legally does not include wages and salaries.  Instead, it includes things like capital gains.  The income tax was supposedly intended to ensure that the fat cats of the day would pay their fair share.  However, Fischer argues, regulators illegally changed the definition of income to include wages and salaries.

As it turns out, Fischer is embracing a shopworn tax protester argument--one that has pretty much been demolished by the courts, all the way up to SCOTUS.  Dan Evans' excellent FAQ on tax protester theory has a history of how the courts have rejected this argument out of hand.  If any of Fischer's listeners were to take this advice, they'd not only risk ending up in jail, but making these arguments is pretty much an invitation to get slapped with sanctions.