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violation of the United States Tax Code. The evidence shows that the attendees followed the instruction and advice of the defendants, that the attendees' unlawful actions were solicited by the defendants, and that the defendants were aware that the attendees were following their instructions and advice. The evidence discloses that a purpose of the meetings was to encourage people to unlawful actions by convincing them that it was legal to claim false exemptions, to hide income, and to refuse to file income tax returns or pay income tax We conclude that no reasonable juror could conclude that the defendants' words and actions were merely advocating opposition to the income tax laws.
413:
requested permanent injunction was issued in July 2007. According to a news release by the U.S. Department of
Justice on July 3, 2007, the court "found that Clarkson falsely instructed Patriot Network members that they need not file federal income tax returns. The court also held that Clarkson helped members obstruct IRS efforts to collect taxes." Clarkson was also ordered "to give copies of the injunction to people who bought his products and to post the injunction on the Patriot Network Web site."
48:
412:
filed a lawsuit requesting an injunction against
Clarkson in a U.S. District Court in South Carolina, asking that the court bar Clarkson from selling his tax schemes and holding classes. The Department also asked that the court require Clarkson to hand over the names and addresses of his clients. The
399:
for five years, however, on three conditions: firstly, that
Clarkson and the South Carolina Office of Disciplinary Counsel submit to the Court an agreed-upon disclaimer stating that Clarkson is not an attorney and is not licensed to practice law in South Carolina or in any other state; secondly, that
373:
The defendants' words and acts were not remote from the commission of the criminal acts. The evidence shows that the defendants held meetings and collected money from attendees whom they instructed and advised to claim unlawful exemptions and not to file income tax returns or pay tax on wages in
336:
According to the
Southern Poverty Law Center, Clarkson was involved with anti-government groups, and "sometimes dresses as 'The Great One, a sort of masked super-hero symbolizing resistance to the tax authorities." In 1989, Clarkson started an organization called the Carolina Patriots with two
332:
The following year, Clarkson violated his probation and was sent to federal prison. In 1984, he was again paroled on the condition that he not become involved with income tax schemes. He violated his parole the following year and once more was sent back to federal prison.
404:
stating that the disclaimer has been prominently and permanently placed on any and all of his websites and on all literature authored and/or published by
Clarkson; and thirdly, that Clarkson no longer engage in the unauthorized practice of law.
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Early in 1994, a federal agent attended the class and, in April, Clarkson and two associates were indicted for conspiracy to impede, impair, obstruct and defeat the functions of the
Internal Revenue Service under
378:
Following his release from prison, Clarkson co-founded an organization called the
Patriot Network. He held tax protester meetings and sold books that claimed to teach individuals how to avoid paying taxes.
433:
because of "chronic fatigue." A few days later, Clarkson was again arrested and was charged with violating a trespass order, unlawful use of the "911" emergency phone service, and first-degree harassment.
324:, Clarkson had two federal tax-related criminal convictions. He was given a suspended sentence with five years probation, under the condition that he not become involved with income tax schemes.
245:
429:. In a court hearing on September 17, Clarkson pleaded not guilty and accused his wife of becoming hooked on drugs he said he had given to her. Clarkson stated that he had given his wife
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Clarkson was brought up on lawyer misconduct charges in 1976 and in 1977 was indicted on numerous accounts of preparing fraudulent tax returns and presenting false claims to the
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358:. All three were convicted and the convictions were upheld on appeal. They were sentenced to 57 months in prison. Clarkson was released from prison in April 1999.
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687:"Former anti-tax instructor faces legal troubles in Anderson » Anderson Independent Mail Mobile"
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293:(then known as Edmunds High School) in the class of 1965 and then graduated in 1969 from
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right in connection with certain tax protest-related speeches held at various meetings:
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194:
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117:
632:, case no. 8:05-2734-HMH-BHH, 2007-2 U.S. Tax Cas. (CCH) paragr. 50,558 (D.S.C. 2007).
754:
387:
In May 2004, the South
Carolina Supreme Court ruled that Clarkson had engaged in the
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37:
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107:
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Prisoner number 00108-177, U.S. Bureau of
Prisons, U.S. Department of Justice, at
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with a bachelor of arts degree in economics. He served as a platoon leader in the
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On
September 16, 2008, Clarkson and his wife were arrested in their home town of
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Pearce Adams, "Former anti-tax instructor faces legal troubles in Anderson,"
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553:, 98 F.3d 155, 96-2 U.S. Tax Cas. (CCH) paragr. 50,536 (4th Cir. 1996),
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demands. Numerous clients had legal problems after taking their advice.
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711:
Announcement, March 2, 2010, Shives Funeral Home, Columbia, SC, at
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In affirming the conviction of Clarkson and his co-defendants, the
532:", Intelligence Report, Southern Poverty Law Center, Winter 2005,
313:. In 1978, his lawyer misconduct hearings were concluded at the
301:. Clarkson graduated from South Carolina Law School in 1974.
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500:
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United States Court of Appeals for the Fourth Circuit
665:"Domestic dispute plays out in Anderson city court"
512:Tax Protester Dossiers: Gurus and Other Big Fish
477:Tax Protester Dossiers: Gurus and Other Big Fish
337:associates. They taught classes on how to evade
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261:(June 4, 1947 – March 1, 2010) was an American
395:. He was sentenced to six months in jail. The
569:No. 5:1994cr00010, Entry 137 (W.D.N.C. 1994).
530:"Justice Department Moving to Smash Tax Scams
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8:
654:, July 3, 2007, U.S. Department of Justice.
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604:In the Matter of Robert Barnwell Clarkson,
281:, the son of James S. H. Clarkson, Jr. of
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311:United States Department of the Treasury
761:American people convicted of tax crimes
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61:
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391:and held that Clarkson was guilty of
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494:, 271 S.C. 5, 244 S.E.2d 512 (1978).
365:rejected his argument that he had a
766:Tax protesters in the United States
460:"Edmunds High School, Sumter, S.C."
425:and each was charged with criminal
200:Tax resistance in the United States
606:Order No. 94 of 2004 (5/24/2004).
315:South Carolina State Supreme Court
14:
442:Clarkson died on March 1, 2010.
410:U.S. Department of Justice (DOJ)
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285:and Frances Dargan Clarkson of
345:1994 indictment and conviction
339:Internal Revenue Service (IRS)
16:For the Episcopal bishop, see
1:
620:, U.S. Department of Justice.
510:, "Robert B. Clarkson," from
475:, "Robert B. Clarkson," from
389:unauthorized practice of law
185:Titles of Nobility Amendment
714:; Obituary, March 2, 2010,
322:Southern Poverty Law Center
165:America: Freedom to Fascism
797:
771:Disbarred American lawyers
567:United States v. Clarkson,
551:Fleschner v. United States
215:Sovereign citizen movement
205:Christian Patriot movement
15:
684:, September 25, 2008, at
682:Anderson Independent-Mail
669:Anderson Independent-Mail
630:United States v. Clarkson
557:, 117 S. Ct. 2484 (1997).
506:See also Daniel B. Evans
492:In the Matter of Clarkson
718:(Sumter County, SC), at
423:Anderson, South Carolina
259:Robert Barnwell Clarkson
143:Richard Michael Simkanin
397:sentence was suspended
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317:and he was disbarred.
287:Camden, South Carolina
283:Sumter, South Carolina
279:Camden, South Carolina
179:Cheek v. United States
172:The Law that Never Was
18:Robert Harper Clarkson
671:, September 17, 2008.
371:
277:Clarkson was born in
594:, 98 F.3d at 158-59.
40:in the United States
724:2010-03-04 at the
650:2007-09-30 at the
536:2009-10-19 at the
295:Clemson University
291:Sumter High School
220:Tea Party movement
427:domestic violence
400:Clarkson file an
393:criminal contempt
328:Parole violations
320:According to the
305:Lawyer misconduct
256:
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190:Tax noncompliance
128:William J. Benson
30:the United States
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383:2004 sentencing
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289:. He graduated
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210:Posse Comitatus
113:Robert Clarkson
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156:Related topics
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746:Find a Grave
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695:. Retrieved
691:the original
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645:News release
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618:News release
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123:Irwin Schiff
112:
108:Arthur Porth
26:Part of the
781:2010 deaths
776:1947 births
417:2008 arrest
299:Vietnam War
38:Tax protest
28:Taxation in
755:Categories
697:2008-11-07
356:§ 371
273:Early life
92:Conspiracy
592:Fleschner
402:affidavit
138:Tom Cryer
82:Statutory
63:Arguments
722:Archived
716:The Item
648:Archived
534:Archived
431:cocaine
56:History
508:et al.
473:et al.
354:
100:People
32:series
514:, at
479:, at
446:Notes
438:Death
590:See
549:See
744:at
265:in
757::
667:,
637:^
522:^
499:^
269:.
728:.
702:.
700:.
581:.
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517:.
482:.
247:e
240:t
233:v
20:.
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