Two Queensbury, N.Y.-based groups that disseminate materials purporting that people have a right not to pay federal income taxes are doing little more than “promoting an abusive tax shelter,” a federal judge has ruled.

Senior Judge Thomas J. McAvoy of the Northern District of New York permanently enjoined Robert L. Schulz and his two groups — We the People Foundation for Constitutional Education Inc. and We the People Congress — from continuing to make materials available by mail, over the Internet or in person that claim citizens do not have an obligation to pay federal income taxes and how they can opt-out of filing W-4 withholding forms.

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