Tea Party movement of what the Tea Party is, and if there is an attempt to put structure and formality around it, or to co-opt it by Washington, D.C., it's going to take away from the free-flowing nature of the true Tea Party movement. The name "Tea Party" is a reference to the Boston Tea Party, a protest in 1773 by colonists who objected to British taxation without representation, and demonstrated by dumping British tea taken from docked ships into the harbor. The event was one of the first in a series that led to the United States Declaration of Independence and the
Regan v. Taxation with Representation of Washington Regan v. Taxation with Representation of Washington Regan v. Taxation with Representation of Washington, 461 U.S. 540 (1983), was a case before the United States Supreme Court. The case involved several provisions of the Internal Revenue Code of 1954: Taxation with Representation of Washington (TWR), a non-profit corporation organized to promote certain interests in the field of federal taxation, was formed to take over the operation of two other nonprofit organizations, one of which had tax-exempt status under § 501(c)(3) and the other under § 501(c)(4), applied for tax-exempt status under § 501(c)(3). The Internal Revenue Service denied the application