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Richard Michael Simkanin was a tax protester who was imprisoned after having been convicted on twenty-nine counts of United States federal tax crimes. ==Background== Simkanin owned a company in Bedford, Texas, called Arrow Custom Plastics, Inc. In 1993, an accountant advised Simkanin that a required change in the accounting method for the company would result in greater corporate income tax. Simkanin then began to question the validity of the federal income tax. On his 1994 and 1995 personal tax returns, he made notations to indicate that the returns were filed under protest, and he did not file personal returns for years 1996 through 2001.〔''United States v. Simkanin'', 420 F.3d 397, 2005-2 U.S. Tax Cas. (CCH) paragr. 50,507 (5th Cir. 2005), ''cert. denied'', 126 S. Ct. 1911 (2006).〕 Simkanin told his accountant he was not required to file returns because he lived off his savings and had no income. The United States Court of Appeals for the Fifth Circuit, in affirming his conviction, stated that this assertion was false and that Simkanin had received a salary from his company. The Court also stated that Simkanin had received payments from Arrow for his personal expenses and that those payments were booked as "repair and maintenance".〔 In reviewing the case, the Fifth Circuit Court of Appeals stated: :''In 1996, Simkanin surrendered his Texas driver's license, and when stopped by the police while driving, he showed a card styled "British West Indies International Motor Vehicle Qualification Card" which he had acquired from a mail-order business in Connecticut. He also mailed the U.S. Treasury Secretary a statement that he had expatriated himself from the United States and repatriated to the Republic of Texas. He posted the same statement on Arrow's internet website, where he also vowed to ignore the laws of the United States. :''In 1997, Simkanin removed his name from Arrow's checking and credit card accounts, replacing his name with the name of Arrow's bookkeeper () Simkanin told (bookkeeper ) that he did not want his name to appear on documents requiring his social security number. Simkanin then listed (bookkeeper ) as Arrow's president on various legal documents, although he retained complete de facto responsibility for the company's affairs and continued to make all of the decisions regarding finances and taxes. :''By May 1999, Simkanin had become involved with an organization called We The People Foundation for Constitutional Education ("WTP"), which promotes the view that, despite common misconceptions, there is actually no law that requires most Americans to pay income taxes or most companies to withhold taxes from employees' paychecks. WTP also espouses the view that the Sixteenth Amendment was fraudulently declared to have been ratified. In accordance with these views, Simkanin told () accountant () and others that he was not required to pay taxes and that filing returns was purely voluntary. (accountant ) advised Simkanin that filing returns was not voluntary and that Simkanin could get into trouble if he did not file. Simkanin rejected this advice, and he began to pressure Arrow's employees to attend seminars sponsored by WTP.''〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Richard Michael Simkanin」の詳細全文を読む スポンサード リンク
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