United States v. Lorin G. Sloan

KANNE, Circuit Judge.

Like moths to a flame, some people find themselves irresistibly drawn to the tax protestor movement’s illusory claim that there is no legal requirement to pay federal income tax. And, like the moths, these people sometimes get burned. Lorin G. Sloan believed these claims and because he acted upon them now faces four months in a federal prison; there can be little doubt that he has been burned.

Mr. Sloan describes himself as a “blue collar working man” employed by the Fisher Body Division of General Motors at its plant in Marion, Indiana. After studying anti-tax literature…