Background
A lawyer from Alabama who frequently defends tax protesters.
Theories Advocated/Promoted
Becraft does not seem to advance any particular theory himself, but once argued in court that the tax laws cannot be enforced within the states of the United States because Congress has no power outside of the District of Columbia and federal territories, for which he was fined for wasting the court's time with a frivolous argument.
Books, Web Sites, Videos, and Other Publications
Becraft has published a web page of tax protester issues that he says have been "destroyed" by poor arguments and the resulting adverse court decisions.
Court Actions
The only court decision affecting Becraft personally was In re Lowell H. Becraft (United States v. Nelson), 885 F.2d 547 (9th Cir. 1989), in which Becraft, attorney for Mr. Nelson, was fined $2,500 for filing a petition arguing Congress has no power outside of the District of Columbia and federal territories, which the court found to be so lacking in merit as to be “frivolous” and warranted sanctions.
Students/Disciples
Becraft has defended (or assisted in the defense) of Lloyd Long, Vernice Kuglin, Larken Rose, Thomas Clayton, and Tommy Cryer, among others.