Lorin G. Sloan v. Commissioner of Internal Revenue

POSNER, Chief Judge.

Sloan, a typical tax protester, was convicted of income tax evasion for the years 1981 through 1983, and his conviction was upheld in United States v. Sloan, 939 F.2d 499 (7th Cir.1991). In 1993, Sloan finally submitted 1040s for those years, claiming “married filing joint return” status. What is called the “jurat” is the place in the return that is provided for the signature of the taxpayer (and of the preparer, if the return is prepared by someone other than the taxpayer) and that states above the space for the signature: “Under penalties of perjury, I declare that I…