United States v. Miller

ORDER

Marvin Miller, a serial tax protester, appeals the grant of summary judgment for the government in its action to collect unpaid taxes, see 26 U.S.C. §§ 7401-03. We affirm.

Miller filed invalid tax returns for the years 1991 to 1995 and 2002 to 2010. Though he filed a Form 1040 in most of those years, Miller answered all form questions about his income, deductions, and taxes owed with “00” or an asterisk, which he used to represent his general objection to the questions under eight separate constitutional amendments. The IRS determined that he owed taxes for all those years and assessed…