Americans are obsessed with taxes.
Maybe it’s our libertarian streak. Maybe an anti-tax bias is in our DNA from the Boston Tea Party. In any event, no real American likes paying taxes.
And some people don’t like paying them even more than the rest of us. Like Donna Marie Kozak.
In Omaha Nebraska this week, Kozak was convicted of a number of tax crimes. She is a member of the “sovereign citizen group ‘Republic for the united States of America.’”
According to DOJ’s press release about the case,
since the late 1990s, Kozak has engaged in a long series of fraudulent schemes to obstruct the internal revenue laws. These included placing her property in sham trusts, establishing a sham charitable foundation, sending harassing correspondence to IRS employees and filing bogus tax returns, trust returns, private-foundation returns and other false documents with the IRS. In 2008, she filed a tax return based on fictitious income and tax withholdings on Form 1099-OID statements that claimed a refund of $660,000.
At trial, in addition to the questionable tax filings, she also seems to have filed a $19 million tax lien against a federal judge who oversaw the tax fraud prosecution against two of her friends. She also filed other multi-million dollar tax liens against the federal prosecutors who brought her friends’ case.
It seems Kozak did not have a legitimate claim to $19 million from that judge. And self-help to a fake tax lien is not how one should address a suspicion of prosecutorial overreach.
Like the folks who believe that the limits on maritime jurisdiction, explained by a talking salamander, holds the key to beating a federal criminal charge, the full tapestry of wacko tax fraud theories is a lovely thing to behold….