The presumption of prima facie correctness enables tax levying authorities to wrongfully extort taxes from individuals and entrepreneurs. It is very likely unconstitutional - in my case it interfered with my (and others) constitutional right of contract as well as other of our constitutional rights. It impedes the creative imaginations of entrepreneurs and the growth of small businesses. Even worse, it allows governmental bodies to spend extorted tax revenues, sometimes illegally and unethically, unhindered by the will of the people. The Supreme Court has found that some expenditures - by individuals or corporations - constitute protected speech. With-holding of a particular tax payment on legal or ethical grounds may also constitute protected speech. My case provides just one example of what I am talking about, visit rentnerd.com and also read my ebook - Tea for one, linked there.