Kellems became a symbol of tax resistance and individual defiance against government overreach. Her story inspired many to question the power and authority of the IRS.

Her writings and activism continue to influence libertarian and conservative movements, particularly those focused on tax reform and limited government. She is remembered as a courageous and independent voice.

Kellems' arguments about taxation and individual liberty remain relevant in contemporary debates about the size and scope of government. Her story continues to resonate with those who believe in individual freedom and limited government.