Wesley Snipes' lawyers are arguing that they are not and that criminal tax evasion charges are groundless. One argument that has been made, unsuccessfully, is that the income tax (established in the 16th Amendment) is unconstitutional. The responses to this story in the Baltimore Sun give you a taste for these positions.
The more nuanced position apparently concerns interpretations of Section 861 of the Federal Tax Code which states what income is taxable--basically any income in case you were wondering. But advocates argue that it can be interpreted to tax "only income from specific types of commerce, all of which have some kind of connection to international commerce or federal possessions."
Not everyone agrees, which might suggest that we won be seeing any movies from Mr. Snipes for a while. Well maybe a prison movie.
