WINDHAM, Vermont-- The Rev. Thaddeus Bennett considers himself to be a law-abiding citizen, a believer in the American system and a good Christian.

He also happens to be a war-tax resister.

Every year since 1982, Bennett writes a check out to the Internal Revenue Service for 48 percent of the taxes he owes, withholding the portion that would go to fund the military.

"I knew my relationship with my soul and my God was not going to be okay if I was paying for the military budget," said Bennett, who is the pastor of St. Mary's Episcopal Church in Wilmington.

The exact number of people who refuse to pay all or a portion of their income taxes in protest of military spending is not known. Not everyone chooses to file or make a public statement and many avoid contributing by scraping by on about $8,000 a year, the most that can be earned before federal taxes apply.

The numbers also fluctuate -- they ebb in times of peace and surge in times of war, with the Vietnam era marking the peak of war tax refusal.

For Bennett the decision was an extension of a stand he took when he was 18 years old and facing the possibility of being sent to Vietnam. He prepared a conscientious objector packet detailing why as a Christian he could not fight in the war. He said he was fortunate in that he was assigned a high lottery number that was never drawn.

When he completed his seminary studies, Bennett suddenly found himself earning a taxable income and that gave him pause. "I wasn't being asked to serve [in the military] but I certainly was being asked to pay for it," he said.

Although Bennett is withholding 52 percent of his federal taxes, he does not benefit from it at the end of the year. The money goes to a war tax resistance escrow fund used by like-minded people across the country. Anyone who has assets seized or wages garnered by the IRS can access the money they've handed over. In the meantime, the account accrues interest which is then donated to various causes working for peace and social justice.

According to Bennett, if the federal government ever allows taxpayers to direct their money towards non-military ends, the escrow fund will be handed over to the IRS.

That day may not be so far off. The National Campaign for a Peace Tax Fund has been lobbying congress to establish a fund in the Federal Treasury that would receive the taxes of conscientious objectors. Although it would not necessarily reduce the amount of money spent on the military, proponents of the bill say that it would have several benefits, including emphasizing freedom of religion and raising awareness. The government also stands to win as it would increases its revenues.

While Bennett has not paid the IRS his full tax burden in 22 years, the government has nonetheless gotten its share of his income. And then some.

Money in Bennett's savings account has been seized, as have the funds in his individual retirement account. The IRS has also garnered his wages. Because the amount seized includes interest and penalties, in the end Bennett has actually paid more to the IRS than he would have if he had sent in all of his taxes on April 15.

While some war tax resisters go to great lengths to insure that the government does not get hold of their money, Bennett makes no effort to hide his assets.

"I'm not going to break the law," said Bennett. "But by God I'm going to stand in front of it every step of the way. I'd rather be in their face."

Despite his conviction that the government is wrong in spending so much on the military, Bennett is hopeful that the capacity to change exists. "I actually believe in the system. If you work at it long enough, something is going to happen," he said.

Every year Bennett includes a letter with his partial payment to the IRS, explaining why he is not sending in the full amount. A copy also goes to his congressman and the Bishop of his archdiocese.

Bennett's civil disobedience has not always earned him praise in the Episcopal Church. In December 2002, there was a resolution being considered to oppose an invasion of Iraq.

Feeling that it wasn't strong enough, Bennett added an amendment in support of those working for peace and those refusing to pay war taxes. The amendment was passed without debate, but afterwards the congregation where Bennett had been preaching asked him to leave.

Bennett has spoken to his current congregation about his war tax refusal but said that his aim is not necessarily to get others to follow in his path.

"I just want people to think about it. I am just very clear about what's true for me," he said, adding that he is very aware of the fact that there are former military personnel among the congregates.

According to Bennett, nobody at St. Mary's has ever walked out of one of his sermons.

Over the last 22 years, there have been moments of doubt about his decision. Bennett said he sometimes wonders if the struggle with the IRS is worth it, especially since they always find a way to extract the money from him. But every year he renews his commitment.

"Do I think I am going to change the world? No. Might all of us who are war tax resisters change the world? Yes," said Bennett.

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