Vivien Kellems began her public protest against the federal government's withholding of income taxes from employees. She argued that it was an unconstitutional burden on employers and an infringement on individual liberties.

Kellems engaged in numerous legal battles with the IRS, refusing to withhold income taxes from her employees. These cases attracted national attention and made her a symbol of tax resistance.

The Supreme Court declined to hear her case, effectively ending her legal challenge. Although she lost in the courts, she continued to advocate for tax reform and against government overreach.

Even after her legal defeats, Kellems remained a vocal critic of the tax system and continued to advocate for individual freedom and limited government. She used her platform to speak out against what she perceived as government tyranny.