The paper focuses on tax noncompliance for three reasons: (1) reasonably large noncompliance rates can be found in the U.S. adult population; (2) tax authorities have reported only limited success in controlling the noncompliance problem; and (3) the collective failure of many Americans to meet their tax obligations is significant. Efforts to avoid taxes persist in part because tax laws are frustrating, complex, and ambiguous. Taxpayer compliance may be fostered by using the media to appeal to civic virtue rather than encouraging tax compliance through the threat of sanctions. The model for using mass media campaigns to improve compliance with the law draws on moral development and communication theory literature. The model's formulation species that attitudes toward paying taxes depend on whether the individual perceives taxpaying to be a perfect or an imperfect duty. The difference between the two conceptualizations of duty is the leeway allowed individuals to knowingly pay only part of their legal tax obligations and yet avoid being labeled as cheaters. The group most likely to respond to a moral appeal involves those who see taxpaying as something they should do rather than avoid. An appeal that seeks to reframe taxpaying as a moral obligation is more likely to succeed because it challenges the rationalization that such behavior is fair. 71 references and 1 table