Vivien Kellems was born in Des Moines, Iowa, to David Edgar Kellems, a mathematics professor, and Elizabeth (Martin) Kellems, a teacher. Her upbringing instilled in her a strong sense of independence, self-reliance, and a belief in the importance of education and critical thinking, traits that would define her later life and career.

Kellems graduated from Reed College in Portland, Oregon, with a degree in economics. This formal education provided her with a solid foundation in economic principles, which she would later use to analyze and critique government policies, particularly those related to taxation and economic regulation. Her studies at Reed undoubtedly shaped her understanding of economic systems and the role of government in society.

Vivien Kellems and her brother Edgar founded the Kellems Company, specializing in the manufacture and sale of cable grips used in the electrical industry. The company's success was a testament to Kellems' entrepreneurial spirit, inventive mind (she held several patents), and business acumen. This venture provided her with financial independence and a platform from which to launch her political activism.

Kellems initiated her famous battle with the Internal Revenue Service (IRS) when she refused to withhold federal income taxes from her employees' wages. She argued that the withholding system was unconstitutional, an infringement on individual liberty, and an undue burden on employers. This act of defiance marked the beginning of her public crusade against government overreach and ignited a national debate on taxation.

After a lengthy legal battle, Kellems lost her initial case against the IRS. Undeterred, she continued her fight, arguing her case publicly and in numerous published works. Her perseverance transformed her into a symbol of resistance against perceived government tyranny and inspired others to question the existing tax system. Even in defeat, her voice resonated loudly across the country.

Kellems unsuccessfully ran for Congress in Connecticut on the Independent Party ticket. Her campaigns focused on fiscal responsibility, limited government, and individual liberty. Although she didn't win, her candidacy provided her with a broader platform to articulate her political philosophy and to challenge the dominant political narratives of the time.

Kellems published her book, 'To Save Us From Taxation,' where she laid out her arguments against the income tax and advocated for alternative funding mechanisms for the government. The book became a key text for those advocating for tax reform and helped to solidify her reputation as a leading voice in the anti-tax movement.

Vivien Kellems passed away in Lyme, Connecticut, at the age of 78. Her lifelong commitment to individual liberty, her courageous battles against the federal government, and her prolific writings left a lasting legacy, inspiring generations of activists and continuing to fuel the debate on taxation and the role of government in American society.