1. Vivien Kellems was an American industrialist, inventor, public speaker, and political candidate who became known for her battle with the Federal government of the United States over withholding under 26 USC.

1. Vivien Kellems was an American industrialist, inventor, public speaker, and political candidate who became known for her battle with the Federal government of the United States over withholding under 26 USC.
Vivien Kellems was a fervent supporter of voting reform and the Equal Rights Amendment.
Vivien Kellems went on to earn a master's degree in economics and worked towards a PhD at Columbia University and the University of Edinburgh.
In 1928, Vivien Kellems solicited Queens Electric Light and Power Company and the Brooklyn Edison Company for a total of twenty orders.
Vivien Kellems has described herself in her book Toil, Taxes and Trouble.
The Vivien Kellems case is presented by economist Murray Rothbard in his book For a New Liberty:.
Vivien Kellems surrendered her case when her continued pursuit of it threatened to bankrupt her company.
Vivien Kellems's stands against the income tax system have made Kellems an admired figure in the tax protester movement.
In 1973, the United States Tax Court ruled that Vivien Kellems was liable for a deficiency in federal income tax for the year 1965.
Vivien Kellems was a candidate for office in Connecticut a number of times, running for the United States Senate in 1952,1956, and 1958 and for Governor of Connecticut in 1954.
Vivien Kellems ran as an Independent Republican in her first two attempts at office and solely as an Independent in the latter two.