Quotes from the case with emphasis added:

"Consistent with this new-found conviction, Mr. Sloan did not pay any federal income taxes on his wages for the years 1981, 1982 and 1983 (a total tax due of approximately $8,000.00) and took the affirmative step of filing false W-4 forms to ensure that his "exemption" from the income tax continued."

"The primary position taken by Mr. Sloan is that he has been unable to learn from any authoritative source -- the tax code, the Internal Revenue Service, or the federal courts -- the exact statutory provision which imposes upon him a legal duty to file a federal tax return."

[Henry's Note: Yet he "filed" forms, albeit false, even though he could find no authority requiring him to do so. Duh. If you ain't required, you ain't required.]

"In fact, in order to make plain his position Mr. Sloan states categorically that "I DO NOT 'misunderstand the law.' I am not raising a constitutional challenge to the taxing statutes." [This would be why the words "cert. den." appear.]

[Henry's Note: This guy appears to be constantly contradicting himself, which is what happens when one argues.]

"Finally, the act of filing a false Form W-4 constitutes an affirmative act of evasion or attempting to evade."


[So, this guy was obviously mixed up in the head.]