Tax protesters protest by not paying taxes. John L. Cheek was a well known tax protester, that is what he called himself. He protested by not paying taxes. Tax protesters are not people that complain about how high their taxes are. They are someone who refuses to pay a tax on constitutional or legal grounds. Many claim the tax laws are unconstitutional or otherwise invalid. Some refuse to file a tax return or file returns with no income or tax data supplied. Bruce I. Hochman, Michael Popoff, Dennis L. Perez, Charles P. Rettig & Steven R. Toscher, "Tax Crimes," p. A-4, Tax Management Portfolios, Vol. 636, Tax Management, Inc., a subsid. of The Bureau of National Affairs, Inc. (1993).