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In 1997, Simkanin removed his name from Arrow's checking and credit card accounts, replacing his name with the name of Arrow's bookkeeper Simkanin told that he did not want his name to appear on documents requiring his social security number. Simkanin then listed as Arrow's president on
297:, in affirming his conviction, stated that this assertion was false and that Simkanin had received a salary from his company. The Court also stated that Simkanin had received payments from Arrow for his personal expenses and that those payments were booked as "repair and maintenance".
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agents and prosecutors had given
Simkanin "repeated opportunities to reconsider his position and begin paying taxes" before the government began criminal prosecution. Assistant United States Attorney David Jarvis was quoted as saying "I guess he just figured we wouldn't do anything."
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On July 2, 2010, his terms of release were revoked, and the Court sentenced him to an additional six years and seven months in prison. He was incarcerated at the
Beaumont Low Federal Correctional Complex at Beaumont, Texas, and had been scheduled for release on March 18, 2016.
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Simkanin was incarcerated at the
Federal Correctional Institution at Texarkana, Texas. He was released on June 18, 2010. However, on June 23, 2010, he was order jailed again, pending a hearing to be held on July 1, 2010, regarding alleged violations of his terms of release.
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John McBryde said during the sentencing that
Simkanin was 'entrenched' in a 'cultlike' anti-government group that 'holds nothing but contempt for the laws of the United States. McBryde ordered Simkanin to pay the government $ 302,076 in restitution." The
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Secretary a statement that he had expatriated himself from the United States and repatriated to the
Republic of Texas. He posted the same statement on Arrow's internet website, where he also vowed to ignore the laws of the United States.
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340:. advised Simkanin that filing returns was not voluntary and that Simkanin could get into trouble if he did not file. Simkanin rejected this advice, and he began to pressure Arrow's employees to attend seminars sponsored by WTP.
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290:. On his 1994 and 1995 personal tax returns, he made notations to indicate that the returns were filed under protest, and he did not file personal returns for years 1996 through 2001.
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various legal documents, although he retained complete de facto responsibility for the company's affairs and continued to make all of the decisions regarding finances and taxes.
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from the paychecks of his company's employees because he believed the income tax to be voluntary. The advertisement also requested donations for the We the People
Foundation.
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In 1996, Simkanin surrendered his Texas driver's license, and when stopped by the police while driving, he showed a card styled "
389:, fifteen counts of knowingly making and presenting false, fictitious or fraudulent claims for refund of employment taxes under
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497:, "Businessman gets 7-year term for tax protest" by Thomas Korosec; Saturday, May 1, 2004, 3 star ed., section A, page 33.
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Simkanin told his accountant he was not required to file returns because he lived off his savings and had no income. The
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On March 2, 2002, a photograph of
Simkanin and four other people appeared in a full-page advertisement in
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International Motor
Vehicle Qualification Card" which he had acquired from a mail-order business in
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or most companies to withhold taxes from employees' paychecks. WTP also espouses the view that
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While serving his sentence, Simkanin died on
December 28, 2010, at the age of sixty-seven.
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568:"Jailed Tax Protester Richard Simkanin, Dead in Prison | New Hampshire Free Press"
405:, and four counts of willfully failing to timely file federal income tax returns under
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598:"Can membership in a tax protester organization be a ground for an upward departure?"
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510:, case no. 4:03-cr-00188-A, U.S. District Court for the Northern District of Texas.
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Simkanin was sentenced to seven years in federal prison. After the sentencing, the
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on ten counts of willfully failing to collect and pay over employment taxes under
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there is actually no law that requires most
Americans to pay income taxes
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who was imprisoned after having been convicted on twenty-nine counts of
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the Sixteenth Amendment was fraudulently declared to have been ratified
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Kat Kanning, "Jailed Tax Protester Richard Simkanin, Dead in Prison,"
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By May 1999, Simkanin had become involved with an organization called
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Judgment of Revocation and Sentence, July 2, 2010, docket entry 358,
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In reviewing the case, the Fifth Circuit Court of Appeals stated:
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See generally, U.S. Bureau of Prisons, U.S. Dep't of Justice, at
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Prisoners who died in United States federal government detention
328:, which promotes the view that, despite common misconceptions,
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We The People Foundation for Constitutional Education ("WTP")
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United States Court of Appeals for the Fifth Circuit
274:, called Arrow Custom Plastics, Inc. In 1993, an
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431:also reported that a prosecutor indicated that
282:method for the company would result in greater
278:advised Simkanin that a required change in the
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377:. On January 7, 2004, he was convicted by a
660:American businesspeople convicted of crimes
645:American people who died in prison custody
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521:United States v. Richard Michael Simkanin
413:. His convictions were upheld on appeal.
370:In June 2003, Simkanin was arrested and
640:American people convicted of tax crimes
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477:, 420 F.3d 397, 2005-2 U.S. Tax Cas. (
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665:Tax protesters in the United States
538:United States Department of Justice
193:Tax resistance in the United States
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506:Order, entry 349, June 23, 2010,
358:which announced that he had not
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1:
532:See inmate number 30383-177,
604:. 2005-08-09. Archived from
602:White Collar Crime Prof Blog
481:) ¶ 50,507 (5th Cir. 2005),
374:on various tax charges
366:Arrest, trial and conviction
270:Simkanin owned a company in
178:Titles of Nobility Amendment
379:United States federal court
158:America: Freedom to Fascism
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650:People from Bedford, Texas
208:Sovereign citizen movement
198:Christian Patriot movement
534:Federal Bureau of Prisons
508:United States v. Simkanin
485:, 126 S. Ct. 1911 (2006).
475:United States v. Simkanin
563:New Hampshire Free Press
433:Internal Revenue Service
252:Richard Michael Simkanin
136:Richard Michael Simkanin
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172:Cheek v. United States
165:The Law that Never Was
360:withheld income taxes
312:. He also mailed the
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565:, Dec. 29, 2010, at
284:corporate income tax
262:federal tax crimes.
33:in the United States
424:U.S. District Judge
306:British West Indies
288:federal income tax
254:(died 2010) was a
213:Tea Party movement
495:Houston Chronicle
429:Houston Chronicle
419:Houston Chronicle
345:Advertisement in
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183:Tax noncompliance
121:William J. Benson
23:the United States
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149:Related topics
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141:Eddie Ray Kahn
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111:Vivien Kellems
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610:. Retrieved
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116:Irwin Schiff
101:Arthur Porth
19:Part of the
635:2010 deaths
630:1943 births
422:reported: "
411:§ 7203
387:§ 7202
310:Connecticut
31:Tax protest
21:Taxation in
624:Categories
612:2012-07-27
591:References
578:2011-02-21
395:§ 287
280:accounting
276:accountant
266:Background
85:Conspiracy
372:arraigned
355:USA Today
347:USA Today
131:Tom Cryer
75:Statutory
56:Arguments
403:§ 2
49:History
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93:People
25:series
451:Notes
397:and
479:CCH
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459:^
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240:e
233:t
226:v
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
