You won't find a 1040 or a 1040-A tax form anywhere around J.B. and Marsha Etheridge's home. The couple hasn't filed income taxes since 1998.
"The constitution doesn't say I have to pay taxes to start with. Besides that, there's no law that says I have to. Congress said wages are not taxable, end of statement," J.B. Etheridge said.
The Etheridges are part of an organization called "The Ten Foundation." The group has more than 4,000 members nationwide who all feel the same way about income taxes.
"So far in our group, no one has been prosecuted. Every time the IRS comes up with a letter, we send them back a letter which clears us and puts the blame back on them. You show me where I owe you. Show me the law," Marsha Etheridge said.
"Everybody needs to learn the truth and the best place to learn it is on my web site," J.B. Etheridge said. "We feel like we need to tell the rest of the people this. Now whether you do anything about it or not is your own business. You can keep your head in the sand all the rest of your life if you want to."
The couple says they have studied the tax laws for years and have dozens of reasons why they believe Americans should not be paying income taxes.
An IRS spokeswoman says the couple's claims are what's known as "Frivolous Tax Arguments" to avoid paying income taxes. She says everyone is required to file income tax forms - no matter what.