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Another Tax Protester Bites the Dust – They Just Don't Get It!

United States Court of Appeals,Seventh Circuit.

UNITED STATES of America, Plaintiff–Appellee, v. James A. STUART, Jr., Defendant–Appellant.

No. 12–3471.

Decided: December 3, 2014

- See more at: http://caselaw.findlaw.com/us-7th-circuit/1685653.html#sthash.lqUVJClG.dpuf

In The United States Court of Appeals for the Seventh Circuit, in the matter of UNITED STATES of America v. James A. STUART, Jr.,  No. 12–3471 on December 3, 2014; during opening and closing arguments during his trial on three counts of tax evasion for failing to pay almost $239,400 in income tax between 2005 and 2007, 26 U.S.C. 7201, Stuart’s attorney argued that he believed he owed no taxes. (Nice Try by Counsel but Really?). Stuart thought that the United States had no authority to tax income (Right #*!).

United States Court of Appeals,Seventh Circuit.

UNITED STATES of America, Plaintiff–Appellee, v. James A. STUART, Jr., Defendant–Appellant.

No. 12–3471.

Decided: December 3, 2014

- See more at: http://caselaw.findlaw.com/us-7th-circuit/1685653.html#sthash.lqUVJClG.dpuf

United States Court of Appeals,Seventh Circuit.

UNITED STATES of America, Plaintiff–Appellee, v. James A. STUART, Jr., Defendant–Appellant.

No. 12–3471.

Decided: December 3, 2014

- See more at: http://caselaw.findlaw.com/us-7th-circuit/1685653.html#sthash.lqUVJClG.dpuf

United States Court of Appeals,Seventh Circuit.

UNITED STATES of America, Plaintiff–Appellee, v. James A. STUART, Jr., Defendant–Appellant.

No. 12–3471.

Decided: December 3, 2014

- See more at: http://caselaw.findlaw.com/us-7th-circuit/1685653.html#sthash.lqUVJClG.dpuf

Stuart had adopted these views after reading a book called “Cracking the Code,” which urges people to resist paying income taxes, but his counsel told the jury that Stuart learned his ideas from his fellow church patrons.
Counsel described Stuart as a curious, determined, and “kooky, not criminal” person.
Only after he received no response to his inquiries from the IRS, the Secretary of the Treasury, or his accountants about his tax ideas, counsel stated, did Stuart begin to refrain from paying income tax.
His attorney did not call any witnesses; Stuart did not testify and the jury found him guilty

The Seventh Circuit affirmed, rejecting an argument of ineffective assistance of counsel. (That is typical. It is not that the tax protester is a Criminal, but rather it was ineffective assistance provided by the attorney)  Judge did not buy this argument either.

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Read more at: Tax Times blog

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