"It's so simple, it's ridiculous"

I read with interest Brian Doherty's article on the tax protest movement ("'It's So Simple, It's Ridiculous,'" May), particularly since I am a friend of one of the protesters he profiled, Vernie Kuglin. I think the article was fair and accurate. One point I think should be made clear, though, is that nonpayment of taxes is both a civil and a criminal wrong. A criminal defendant has the defense of lacking mens rea, a finding of criminal intent. Acquittal on criminal charges has no effect on the liability to pay taxes, where a taxpayer's understanding of the law is irrelevant.

Kuglin's not-guilty verdict was based on liberal jury instructions that said that no matter how kooky her belief system seemed, if she sincerely believed she was not required to file, she did not have the mens tea required for conviction. This follows a U.S. Supreme Court decision involving a tax protester some years ago and is consistent with our view that intentionality must underlie a criminal act.

Those of us who know Vernie believe in her sincerity. Of course, the defenders of the Alamo were also very sincere.

Mike Good

Memphis, TN

As Mario Puzo wrote at the end of Fools Die, "We suffer for nothing. Our own death wish is our only real tragedy." This is probably the main reason why otherwise law-abiding people allow themselves to become entangled in the tax protest movement. Kind of like skydiving, but with a defective parachute.

People like Irwin Schiff, the Patriot Network gurus, the "un-tax" quacks, and the poor sods who believe them suffer not only from a sense of perceived injustice but from a desire to create a crisis in their lives. While some of the arguments against the income tax that Brian Doherty outlined in his article contain a grain of truth, the reality is that when taken in context none of them hold up in court.

Here's a public service announcement from someone who learned the hard way: If you are involved in a tax protest group, especially if you are a professional or a business owner, and are even remotely considering taking a firm stand against the income tax--by not filing, filing a "zero" return, not paying, etc.--then do yourself the biggest favor of your life and stop playing in traffic.

Tom Menendez

Sellersburg, IN

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