I really wanted to title this piece He Fought the Law, and the Law Won, but that just wouldn’t be true. Wiley Kuyrkendall doesn’t believe that the IRS can collect income taxes. I’ve gone over such tax protester arguments in the past, but they really don’t bear much thought; they’re as phony as three dollar bills.
But Mr. Kuyrkendall decided to go one step further. He sued the IRS for $1.1 Billion alleging that Congress didn’t have the authority to impose an income tax, and the IRS couldn’t collect a tax. Back in January 2006 his lawsuit was dismissed with prejudice—the judicial equivalent of “You’re not just wrong, you’re dead wrong.”
Mr. Kuyrkendall perhaps should have kept in the shadows. Since he didn’t believe in the income tax he didn’t file tax returns. Did I mention he earned $800,000 from 2002 through 2005? And that once he filed his lawsuit someone at the IRS was bound to look for his non-existent tax returns?
Mr. Kuyrkendall was found guilty in Jackson, Mississippi last week of not filing tax returns. He’ll likely get to visit ClubFed…and have to pay his back taxes.