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ADVERTISING WORKS! BUT NOT ALWAYS ACCORDING TO PLAN

August 09, 2005

Richard Simkanin achieved a measure of fame by participating in a full-page ad in USA Today boasting that he no longer paid taxes or withheld taxes for his employees. He claimed his study of the tax law taught him that the tax laws are invalid, at least with respect to himself.

The Fifth Circuit Court of Appeals graded his efforts last week. It looks like an "F."

The court upheld Mr. Simkanen's 84-month prison sentence. The three-judge appeals panel rejected a host of challenges to the jury instructions, the conduct of the trial, and the length of the sentence. One objection was that the trial court required the defense to approach the bench for permission before introducing documents:

Simkanin also argues that, in an in limine ruling, the district court unfairly restrained defense counsel from introducing any documentary evidence without first approaching the bench. The government responds that the district court's ruling was justified by the nature of the documents on the defense exhibit list, which included the Communist Manifesto, multiple versions of the Bible, and various publications translating Greek and Hebrew. We agree with the government that the district court did not abuse its discretion given this exhibit list.

Maybe Mr. Simkanin didn't understand that when someone says "the tax law is Greek to me," it's really just a figure of speech.

Prior Coverage:

THE PERILS OF STUDYING TOO HARD

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