Vivien Kellems (June 7, 1896 – January 25, 1975) 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 U.S.C.

"[3] She was interviewed about her tax opposition on "Meet the Press" on September 26, 1948, at a time when women rarely appeared on the show.

[4] The Kellems case is presented also by economist Murray Rothbard in his book For a New Liberty:[5] The withholding feature of the income tax is a still more clear-cut instance of involuntary servitude.

[6] —Murray Newton Rothbard in For a New LibertyShe surrendered her case when her continued pursuit of it threatened to bankrupt her company.

[9] For another period in question, a jury did find that Kellems' conduct was not willful, and that she was therefore entitled to a refund of penalty she had paid.