Robert Clarkson
Encyclopedia
Robert Barnwell Clarkson (June 4, 1947 - March 1, 2010) was an American
tax protester
in South Carolina
.
with a bachelor of arts degree in economics. He served as a platoon leader in the Vietnam War
. Clarkson graduated from South Carolina Law School in 1974.
. In 1978, his lawyer misconduct hearings were concluded at the South Carolina State Supreme Court and he was disbarred.
According to the Southern Poverty Law Center
, Clarkson had two federal tax-related criminal convictions. He was given a suspended sentence with five years probation, under the condition that he not become involved with income tax schemes.
According to the Southern Poverty Law Center, Clarkson was involved with anti-government groups, and "sometimes dresses as 'The Great One, a sort of masked super-hero symbolizing resistance to the tax authorities." In 1989, Clarkson started an organization called the Carolina Patriots with two associates. They taught classes on how to evade Internal Revenue Service (IRS)
demands. Numerous clients had legal problems after taking their advice.
In affirming the conviction of Clarkson and his co-defendants, the United States Court of Appeals for the Fourth Circuit
rejected his argument that he had a First Amendment
right in connection with certain tax protest-related speeches held at various meetings:
Following his release from prison, Clarkson co-founded an organization called the Patriot Network. He held tax protester meetings and sold books that claimed to teach individuals how to avoid paying taxes.
. He was sentenced to six months in jail. The sentence was suspended
for five years, however, on three conditions: firstly, that Clarkson and the South Carolina Office of Disciplinary Counsel submit to the Court an agreed-upon disclaimer stating that Clarkson is not an attorney and is not licensed to practice law in South Carolina or in any other state; secondly, that Clarkson file an affidavit
stating that the disclaimer has been prominently and permanently placed on any and all of his websites and on all literature authored and/or published by Clarkson; and thirdly, that Clarkson no longer engage in the unauthorized practice of law.
In 2005, the U.S. Department of Justice (DOJ)
filed a lawsuit requesting an injunction against Clarkson in a U.S. District Court in South Carolina, asking that the court bar Clarkson from selling his tax schemes and holding classes. The Department also asked that the court require Clarkson to hand over the names and addresses of his clients. The requested permanent injunction was issued in July 2007. According to a news release by the U.S. Department of Justice on July 3, 2007, the court "found that Clarkson falsely instructed Patriot Network members that they need not file federal income tax returns. The court also held that Clarkson helped members obstruct IRS efforts to collect taxes." Clarkson was also ordered "to give copies of the injunction to people who bought his products and to post the injunction on the Patriot Network Web site."
and each was charged with criminal domestic violence
. In a court hearing on September 17, Clarkson pleaded not guilty and accused his wife of becoming hooked on drugs he said he had given to her. Clarkson stated that he had given his wife cocaine
because of "chronic fatigue." A few days later, Clarkson was again arrested and was charged with violating a trespass order, unlawful use of the "911" emergency phone service, and first-degree harassment.
United States
The United States of America is a federal constitutional republic comprising fifty states and a federal district...
tax protester
Tax protester (United States)
A tax protester is someone who refuses to pay a tax on constitutional or legal grounds, typically because he or she believes that the tax laws are unconstitutional or otherwise invalid...
in South Carolina
South Carolina
South Carolina is a state in the Deep South of the United States that borders Georgia to the south, North Carolina to the north, and the Atlantic Ocean to the east. Originally part of the Province of Carolina, the Province of South Carolina was one of the 13 colonies that declared independence...
.
Early life
Clarkson graduated in 1969 from Clemson UniversityClemson University
Clemson University is an American public, coeducational, land-grant, sea-grant, research university located in Clemson, South Carolina, United States....
with a bachelor of arts degree in economics. He served as a platoon leader in the Vietnam War
Vietnam War
The Vietnam War was a Cold War-era military conflict that occurred in Vietnam, Laos, and Cambodia from 1 November 1955 to the fall of Saigon on 30 April 1975. This war followed the First Indochina War and was fought between North Vietnam, supported by its communist allies, and the government of...
. Clarkson graduated from South Carolina Law School in 1974.
Lawyer misconduct
Clarkson was brought up on lawyer misconduct charges in 1976 and in 1977 was indicted on numerous accounts of preparing fraudulent tax returns and presenting false claims to the United States Department of the TreasuryUnited States Department of the Treasury
The Department of the Treasury is an executive department and the treasury of the United States federal government. It was established by an Act of Congress in 1789 to manage government revenue...
. In 1978, his lawyer misconduct hearings were concluded at the South Carolina State Supreme Court and he was disbarred.
According to the Southern Poverty Law Center
Southern Poverty Law Center
The Southern Poverty Law Center is an American nonprofit civil rights organization noted for its legal victories against white supremacist groups; legal representation for victims of hate groups; monitoring of alleged hate groups, militias and extremist organizations; and educational programs that...
, Clarkson had two federal tax-related criminal convictions. He was given a suspended sentence with five years probation, under the condition that he not become involved with income tax schemes.
Parole violations
The following year, Clarkson violated his probation and was sent to federal prison. In 1984, he was again paroled on the condition that he not become involved with income tax schemes. He violated his parole the following year and once more was sent back to federal prison.According to the Southern Poverty Law Center, Clarkson was involved with anti-government groups, and "sometimes dresses as 'The Great One, a sort of masked super-hero symbolizing resistance to the tax authorities." In 1989, Clarkson started an organization called the Carolina Patriots with two associates. They taught classes on how to evade Internal Revenue Service (IRS)
Internal Revenue Service
The Internal Revenue Service is the revenue service of the United States federal government. The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue...
demands. Numerous clients had legal problems after taking their advice.
1994 indictment and conviction
Early in 1994, a federal agent attended the class and, in April, Clarkson and two associates were indicted for conspiracy to impede, impair, obstruct and defeat the functions of the Internal Revenue Service under . All three were convicted and the convictions were upheld on appeal. They were sentenced to 57 months in prison. Clarkson was released from prison in April 1999.In affirming the conviction of Clarkson and his co-defendants, the United States Court of Appeals for the Fourth Circuit
United States Court of Appeals for the Fourth Circuit
The United States Court of Appeals for the Fourth Circuit is a federal court located in Richmond, Virginia, with appellate jurisdiction over the district courts in the following districts:*District of Maryland*Eastern District of North Carolina...
rejected his argument that he had a First Amendment
First Amendment to the United States Constitution
The First Amendment to the United States Constitution is part of the Bill of Rights. The amendment prohibits the making of any law respecting an establishment of religion, impeding the free exercise of religion, abridging the freedom of speech, infringing on the freedom of the press, interfering...
right in connection with certain tax protest-related speeches held at various meetings:
The defendants' words and acts were not remote from the commission of the criminal acts. The evidence shows that the defendants held meetings and collected money from attendees whom they instructed and advised to claim unlawful exemptions and not to file income tax returns or pay tax on wages in violation of the United States Tax Code. The evidence shows that the attendees followed the instruction and advice of the defendants, that the attendees' unlawful actions were solicited by the defendants, and that the defendants were aware that the attendees were following their instructions and advice. The evidence discloses that a purpose of the meetings was to encourage people to unlawful actions by convincing them that it was legal to claim false exemptions, to hide income, and to refuse to file income tax returns or pay income tax [...] We conclude that no reasonable juror could conclude that the defendants' words and actions were merely advocating opposition to the income tax laws.
Following his release from prison, Clarkson co-founded an organization called the Patriot Network. He held tax protester meetings and sold books that claimed to teach individuals how to avoid paying taxes.
2004 sentencing
In May 2004, the South Carolina Supreme Court ruled that Clarkson had engaged in the unauthorized practice of law and held that Clarkson was guilty of criminal contemptContempt of court
Contempt of court is a court order which, in the context of a court trial or hearing, declares a person or organization to have disobeyed or been disrespectful of the court's authority...
. He was sentenced to six months in jail. The sentence was suspended
Suspended sentence
A suspended sentence is a legal term for a judge's delaying of a defendant's serving of a sentence after they have been found guilty, in order to allow the defendant to perform a period of probation...
for five years, however, on three conditions: firstly, that Clarkson and the South Carolina Office of Disciplinary Counsel submit to the Court an agreed-upon disclaimer stating that Clarkson is not an attorney and is not licensed to practice law in South Carolina or in any other state; secondly, that Clarkson file an affidavit
Affidavit
An affidavit is a written sworn statement of fact voluntarily made by an affiant or deponent under an oath or affirmation administered by a person authorized to do so by law. Such statement is witnessed as to the authenticity of the affiant's signature by a taker of oaths, such as a notary public...
stating that the disclaimer has been prominently and permanently placed on any and all of his websites and on all literature authored and/or published by Clarkson; and thirdly, that Clarkson no longer engage in the unauthorized practice of law.
In 2005, the U.S. Department of Justice (DOJ)
United States Department of Justice
The United States Department of Justice , is the United States federal executive department responsible for the enforcement of the law and administration of justice, equivalent to the justice or interior ministries of other countries.The Department is led by the Attorney General, who is nominated...
filed a lawsuit requesting an injunction against Clarkson in a U.S. District Court in South Carolina, asking that the court bar Clarkson from selling his tax schemes and holding classes. The Department also asked that the court require Clarkson to hand over the names and addresses of his clients. The requested permanent injunction was issued in July 2007. According to a news release by the U.S. Department of Justice on July 3, 2007, the court "found that Clarkson falsely instructed Patriot Network members that they need not file federal income tax returns. The court also held that Clarkson helped members obstruct IRS efforts to collect taxes." Clarkson was also ordered "to give copies of the injunction to people who bought his products and to post the injunction on the Patriot Network Web site."
2008 arrest
On September 16, 2008, Clarkson and his wife were arrested in their home town of Anderson, South CarolinaAnderson, South Carolina
Anderson is a city in and the county seat of Anderson County, South Carolina, United States. The population was estimated at 26,242 in 2006, and the city was the center of an urbanized area of 70,530...
and each was charged with criminal domestic violence
Domestic violence
Domestic violence, also known as domestic abuse, spousal abuse, battering, family violence, and intimate partner violence , is broadly defined as a pattern of abusive behaviors by one or both partners in an intimate relationship such as marriage, dating, family, or cohabitation...
. In a court hearing on September 17, Clarkson pleaded not guilty and accused his wife of becoming hooked on drugs he said he had given to her. Clarkson stated that he had given his wife cocaine
Cocaine
Cocaine is a crystalline tropane alkaloid that is obtained from the leaves of the coca plant. The name comes from "coca" in addition to the alkaloid suffix -ine, forming cocaine. It is a stimulant of the central nervous system, an appetite suppressant, and a topical anesthetic...
because of "chronic fatigue." A few days later, Clarkson was again arrested and was charged with violating a trespass order, unlawful use of the "911" emergency phone service, and first-degree harassment.