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THE PERILS OF STUDYING TOO HARD

May 03, 2004

"Overstudying" was a seldom-observed peril in our college career. Clearly there is a point of diminishing returns when studying for a test. For example, it may be better to go to bed and get a good night's sleep than to stay up studying. Fortunately, our college acquaintances were mindful of the dangers of overstudying and never approached that frightening condition.

Richard Simkanin is evidence that "overstudying" is not just a theoretical possibility or urban legend. The Dallas-Fort Worth Star Telegram reports:

   Simkanin, 59, told U.S. District Judge John
   McBryde that after spending thousands of
   hours studying federal tax laws, the
   Constitution and the Declaration of
   Independence, he concluded that he did
   not agree with the tax laws.

Mr. Simkanin without doubt reached the point of diminished returns. He could have gotten the same result thousands of study hours sooner:

   But McBryde had heard enough. Going
   above federal sentencing guidelines,
   McBryde sentenced Simkanin to seven
   years in prison and ordered him to pay
   $302,000 in restitution to the government.
   Sentencing guidelines call for a sentence
   of 41 months to 51 months.

Mr. Simkanin, you may recall, was among a group of folks who purchased a full-page ad in USA Today denouncing the tax laws and proclaiming that they were no longer following them.

Mr. Simkanin now has a lot of time to pursue his studies, but it looks like he has a ways to go, based on what he told the judge.

VISIONS OF WALDEN POND

Mr. Simkanin's attorney tried gamely for a lighter sentence:

   "He has a sincere, well-thought-out position
   that is at odds with the government
   position," McColl said. "Reasonable
   people disagree about the tax laws. My 
   client is an American citizen who, like
   Thoreau, walked to the beat of a different
   drummer."

That drummer did tap an odd beat:

   The judge recalled that Simkanin threatened
   to kill federal judges and that he surrendered
   his Texas driver's license but continued to
   drive with a homemade identification card...

   While under investigation, Simkanin posted
   a warning on his Web site that spoke of the
   "fury of a fire" that would consume his
   adversaries. He wrote to the treasury
   secretary that he had repatriated himself
   from the United States to the "Republic of
   Texas."

No word on whether he will apply for a pardon to President Sam Houston.

Prior coverage here.

Department of Justice press release (pdf format)

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