I just recently purchased a DVD of America: Freedom to Fascism, a documentary claiming that no law requires the average American to pay personal income tax.

Aaron Russo, the film’s creator and ‘08 presidential hopeful, borrows somewhat unskillfully from the docutainment toolbox of Michael Moore to highlight the cause of several groups that claim there is no law requiring us to pay our income taxes. Despite Russo lending his own gutteral, Brooklyn brogue to many of the voice-overs and the cheap title work and graphics, the documentary does manage to get you wondering.

After all, the Internal Revenue Code, at 16,000+ pages, is a hallmark product of bloated government bureaucracy, and who knows what’s really in there? Now, I recognize that government ought to cost something, but I’m a strong proponent of abolishing the IRS in favor of a low flat tax. That being said, it would be nice if these guys were right, wouldn’t it?

Some of the arguments the documentary presents seem more sound than others, which range from claims that the 16th Amendment was never ratified, to interpretations of Supreme Court rulings, and even that income tax is merely voluntary to pay.

It would be great if these arguments were true, but the film stops short of presenting any actual research. Interviews? Oh yes, those galore, but mostly with the people who say the tax is illegal and none with unbiased experts. The fact that no government official would speak on camera is provocative, but government officials are bureaucrats who wouldn’t know the answers to tough questions even if there were answers to give. And, in fact, to many of the questions the documentary asks, there are answers right on the IRS website.

Just because the IRS has answers doesn’t necessarily mean they’re right, but in America: Freedom To Fascism, Russo chose not to analytically examine the arguments. Instead, he simply suggests that there is no side whatsoever, which, to my mind, weakens the legitimacy of the case the documentary is intended to make.