Tony Serra, American criminal defense and civil rights attorney, political activist and tax resister

Joseph Tony Serra is an American criminal defense and civil rights attorney, political activist and tax resister from San Francisco.

Civil and political rights are a class of rights that protect individuals' freedom from infringement by governments, social organizations, and private individuals. They ensure one's entitlement to participate in the civil and political life of society and the state.

A lawyer is a person who is qualified to offer advice about the law, draft legal documents, or represent individuals in legal matters.

Tax resistance is the refusal to pay tax because of opposition to the government that is imposing the tax, or to government policy, or as opposition to taxation in itself. Tax resistance is a form of direct action and, if in violation of the tax regulations, also a form of civil disobedience. Tax resisters are distinct from "tax protesters", who deny that the legal obligation to pay taxes exists or applies to them. Tax resisters may accept that some law commands them to pay taxes but they still choose to resist taxation.

December 30 is the 364th day of the year in the Gregorian calendar; one day remains until the end of the year.