Over the last hundred years or so, the IRS has heard infinite explanations from U.S. citizens who neglected to file their taxes: they needed to pay the mortgage first, they were unemployed, they simply “forgot,” and so on. Some of these excuses may actually impress an empathetic revenue officer (though, of course, you still will have to pay all the back taxes you owe). However, the one excuse which is sure to escalate your case into the IRS red zone is to claim that the federal tax system is unconstitutional, and you're refusing to pay your taxes as a matter of principle.
Why does a reference to the Constitution aggravate the IRS? Well, just imagine what would happen if a single person succeeded in making this kind of argument. Word would get out sooner or later, and anti-tax groups would seize on this loophole to declare an informal tax “holiday.” Soon, practically no one in the U.S. would agree to pay taxes, and the result would be government collapse and anarchy.
Okay, this may be overstating the case a bit. But, the fact is, the U.S. government and the IRS simply don't accept constitutional arguments against the income tax, regardless of how (seemingly) well-reasoned they may be. The authorities will rightly see this maneuver as a transparent, self-serving way to avoid paying your taxes, and they will make an example of you, lest other people follow in your footsteps.
Rather than invoking the constitution, it's best to own up to your Oklahoma tax mistakes and hire a seasoned attorney to plead your case before the IRS. Call the Oklahoma tax experts at Travis. W. Watkins, PC (800-721-2054) if you have any tax questions, constitutional or otherwise!