Tangwhich said:
There's at least two that I'm aware of.
Harrell in Illinois and someone in Tenessee I think it was.
http://freedomlaw.com/harrell.html
First point they aren't in Canada. Secondly the case you cite was an Illinois State case dealing with the Illinois State Income Tax
Third Mr. Harrell has a terrible "batting average" In Illinois he has subsequently been found quilty of three counts of
Willful Failure to File an Illinois Income Tax Return. Harrell was sentenced to two years probation, a fine of $2,500, payment of all court costs, and payment of his unpaid taxes for the tax years 1996, 1997, and 1998, plus penalties and interest.
The Illinois Statute was rewritten in 2007, it could be that it was just very poorly drafted although I suspect Jury Nullification may have played a role.
As it now reads
35 ILCS 5 § 201. Tax Imposed.
(a) In general. A tax measured by net income is hereby imposed on every individual, corporation, trust and estate for each taxable year ending after July 31, 1969 on the privilege of earning or receiving income in or as a resident of this State. Such tax shall be in addition to all other occupation or privilege taxes imposed by this State or by any municipal corporation or political subdivision thereof.
Federaly, his case history reflects what the truth is rather than the nonsense found on Youtube and the Web generally. Although frankly he is lucky that thus far he has only recieved financial penalties.
First in
Harrell v. United States (U.S. District Court for the Central District of Illinois. 1991), Harrell alleged that he was a nonresident alien not subject to U.S. federal income tax, and that the two notices of levy served on his employer were invalid because the underlying assessment was never properly signed by an assessment officer for the international branch of the IRS. The court described the allegations as "somewhat obtuse" and dismissed the case for lack of jurisdiction because the anti-injunction act prevents courts from restraining the assessment or collection of taxes and Harrell had not filed the refund claim that is a necessary prerequisite for a suit for refund of taxes paid.
Harrell then filed a "quiet title" action against the United States, seeking to prevent a levy on his wages, and again describing himself as a "nonresident alien." As the court noted,
"Different case — same result," and dismissed the suit for lack of jurisdiction. On appeal to the 7th Circuit (13 F.3d 232 December 30, 1993) the Court of Appeals described the claim that "Congress has no constitutional authority over citizens of the states of the United States" as frivolous and "frivolousness is an independent jurisdictional basis for dismissing a suit".
Harrell then filed a suit against the Internal Revenue Service under 26 U.S.C. section 7433(a), which allows a civil action for damages against the United States if, in connection with any collection of federal tax, any officer or employee of the Internal Revenue Service "recklessly or intentionally disregards" any provision of the Internal Revenue Code, or any regulation. The court dismissed the suit because Harrell had failed to exhaust his administrative remedies as required by 26 U.S.C. section 7433(d)(1), and
imposed a penalty against Harrell of $500 for filing a frivolous lawsuit. Harrell appealed, and the 7th Circuit Court of Appeals affirmed the dismissal of the suit and
imposed an additional $1,000 penalty against Harrell for filing a frivolous appeal.
Harrell failed to file income tax returns for 1989 and 1990. The IRS determined deficiencies for both years, and Harrell filed a petition in the Tax Court, contending that he was a citizen of the "sovereign State of Illinois" and that the wages he had received were not taxable by the United States. The Tax Court warned Harrell his argument was frivolous and that if he persisted with the argument the court would impose damages against him under section 6673. He did not heed the warning and, noting that Harrell had already lost the cases cited above,
the court imposed damages of $3,000 against Harrell Affirmed by the 7th Circuit 72 F.3d 132.
In
LaRue v. Collector of Internal Revenue He was one of several plaintiffs who attempted another action for damages under section 7433, contending that they were exempt from federal income tax because Illinois was not "State" as defined in the Internal Revenue Code. The District Court dismissed the complaint and imposed sanctions under Fed. R. Civ. P. 11 on everyone else who had signed the complaint, including Harrell.
Harrell also did not file income tax returns for 1991, 1992, and 1993, and the IRS issued additional notices of deficiencies. Harrell petitioned the Tax Court again
Gaylon L. Harrell v. Commissioner, this time claiming that he did not receive income but payments "traded for labor of equal value from which there can be no taxable gain." The Tax Court affirmed the deficiencies in a motion for summary judgment, noting that "there is nothing in petitioner's filings but tax protester rhetoric, unsupported assertions, and legalistic gibberish."
After a hearing during which Harrell both repeated his argument that the monies he received were for labor of equal value and not taxable, and argued that Federal Reserve Notes are not "money" within the meaning of the Constitution, the
Tax Court then affirmed that Harrell was liable for an addition to tax for fraud under section 6651(f), and the Tax Court imposed a penalty of $10,000 for frivolous arguments.
Of course all the above penalties are in addition to taxes owed, and failure to file a return and the normal penalities associated with those.