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The TaxProf has posted another roundup of big media tax stories, where we learn that Al Thompson was convicted on 13 tax charges in a federal courtroom in California.
You may remember Mr. Thompson for leading the California Highway Patrol on a high-speed car chase when the Feds came for him. In a move that appears, in hindsight, to have been ill-advised, he had purchased an ad in USA Today boasting that he didn't pay taxes or withhold taxes for his employees.
From the New York Times account (registration required) of the case:
Mr. Thompson, who acted as his own lawyer, argued that he had not willfully violated the law and contended that he had been charged with a crime because "the I.R.S. was misapplying the law."
Mr. Thompson's attitude, and that of other protestors, brings to mind a story we heard about a federal district judge here in Des Moines. The judge, goes the story, was told by a pro se tax protestor that he didn't have jurisdiction to try the case -- that somehow he wasn't a "real" judge. The judge is said to have replied to this effect:
Well, perhaps you don't believe I am a judge. But the man behind you is a federal marshall. He thinks I'm a judge. The bailiffs think I am a judge. The appeals court and the Supreme Court think I am a judge. And the warden at the penitentiary thinks I am a judge. As long as they think so, it doesn't really matter that you don't.
The judge believes the IRS correctly applied the law, too.
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