Robert Clarkson - 1994 Indictment and Conviction

1994 Indictment and Conviction

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 18 U.S.C. § 371. 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.

In affirming the conviction of Clarkson and his co-defendants, the United States Court of Appeals for the Fourth Circuit rejected his argument that he had a First Amendment right in connection with certain tax protest-related speeches held at various meetings:

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 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.

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.