Long's defense in his criminal prosecution for failing to file tax returns was that his failure to file was not "willful" because he had studied the tax code and could not find any statute making him liable for the income tax.
Mr. Long was prosecuted for criminal failure to file and was acquitted by a jury, which apparently had a reasonable doubt about whether he had “willfully” failed to file. United States v. Lloyd R. Long, No. CR-1-93-91 (U.S.D.C. E.D. Tenn. 10/15/1993).[Insert citations to all court battles by or against the guru/fish.]
Long was defended by Larry Becraft.