Final answer:
A tax protestor is a person who engages in activities to challenge or resist the payment of taxes, which can have legal consequences.
Step-by-step explanation:
A "tax protestor" can be defined as someone who engages in activities to challenge or resist the payment of taxes. This can include filing 'frivolous' tax returns with the IRS, bringing 'frivolous' matters before the Tax Court, or submitting frivolous petitions to the Tax Court. These actions can result in penalties and legal consequences for the individual.