National War Tax Resistance Coordinating Committee

War Tax Resisters Penalty Fund (WTRPF)

by credit card to help reimburse penalties and interest on seized war tax resister assets. Click here for the latest appeal, Spring 2014 (PDF)

or write a check to our fiscal sponsor CMTC. Send it to:
Conscience and Military Tax Campaign
PO Box 2551
Asheville, NC 28802


to commit to support war tax resisters needing help with penalties and interest.

Statement of Purpose

The WTR Penalty Fund provides a process of mutual support through which war tax resisters and their supporters can distribute financial assistance to war tax resisters whose taxes are collected and for whom the collection of penalties and interest is a burden. In providing this mutual support, the Penalty Fund hopes to sustain and expand war tax resistance as a form of conscientious objection to war.

History of the Fund

The War Tax Resisters Penalty Fund began almost 30 years ago when Ronald Reagan was president, U.S.-backed Contras were hard at work on our behalf, the Cold War was at its height, and U.S. Marine headquarters in Beruit, Lebanon, had just been bombed.

In the mid 1980s, military tax resisters who refused to pay all or a portion of their income tax to support MAD— Mutually Assured Destruction—policies of the United States were being socked with large penalties, interest, liens, garnishments, and seizure of their property.

In 1982 a core group of 83 people across the country decided we could easily share $463.14 in penalties and interest incurred by a few military tax resisters who appealed to the war tax resistance community for help. The more people we could recruit to shoulder the penalties and interest of resisters, the lighter the burden for everyone. The base list of supporters has been as high as 800 people sharing the weight. In nearly every appeal, at least 200 people respond, usually more. In all we’ve paid out about $250,000 to help resisters stay in the struggle.

How the Penalty Fund works

Send us your name and street address by U.S. mail (1036 N. Niles Ave, South Bend, IN 46617), e-mail ( or fill in the registration form and we will add you to the list of supporters who are committed to pay a share of resisters’ penalties and interest. Pay the assessed share or pay what you can. We keep your name on the list until you miss two appeals, but only those who have contributed to the last request are considered active..

About three times a year, the WTRPF Board reviews requests from resisters against whom the IRS has already moved. We ask resisters to provide:

We divide the total amount for all resisters by the number of active names on the membership list to arrive at a “share.” If this results in a share amount greater than $30, we may ask for less than the total amount requested and carry over the remainder to the next appeal. We then send out an appeal to both active and inactive members. Each contributor pays all of a share or whatever amount she can afford. Some pay more than a share. We are committed to eventually reimburse the whole amount requested for each applicant. Resisters do not need to be members of the Penalty Fund before applying for aid, but we hope they will become contributors afterward.

Who administers the fund?

A steering committee made up of people from NWTRCC operate the fund. We welcome others who would like to serve on the steering committee. Contact us if you would like to serve.

Peter Smith (Indiana), Bill Ramsey (North Carolina), Jerry Chernow (Wisconsin), Barbara (Shulamith Eagle) Clearbridge (Vermont), and Shirley Whiteside (Colorado)

1036 N. Niles Ave
South Bend , IN 46617

Reactivation of Penalty Fund Appeal

Spring 2014 appeal letter (PDF)