A Pennsylvania man, whom the Justice Department calls a "notorious tax protester," was sentenced to 15 months in prison for failing to file...

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WASHINGTON — A Pennsylvania man, whom the Justice Department calls a “notorious tax protester,” was sentenced to 15 months in prison for failing to file five years of tax returns. Larken Rose of Hollywood, Pa., was also ordered to pay a $10,000 fine, back taxes, penalties and interest.


The department and the Internal Revenue Service noted that the jury rejected Rose’s argument (and shared by other protesters) that he thought the income he earned in the U.S. was not taxable because of Section 861 of the IRS.


Section 861 is meant to help determine whether income is considered to be from sources inside or outside of the U.S.