Are Internal Revenue Service income taxes voluntary?

Filing a tax return and paying federal income taxes are not voluntary, contrary to a video in a social media post.

The claim that income taxes are voluntary has been around so long, and in so many different forms, that the IRS addresses it on its website.

First, there's the contention that filing a tax return is voluntary. The agency says: "The word 'voluntary,' as used ... in IRS publications, refers to our system of allowing taxpayers initially to determine the correct amount of tax and complete the appropriate returns, rather than have the government determine tax for them from the outset."

Second, there's the contention that paying federal income tax is voluntary. The agency says: "The requirement to pay taxes is not voluntary ... the Internal Revenue Code clearly imposes a tax on the taxable income of individuals, estates, and trusts."