Peymon Mottahedeh

Background

Born in Iran in 1962, Peymon Mottahedeh is a naturalized American citizen with a bachelor's degree in business administration for California State University at Long Beach.

Theories Advocated/Promoted

Mottahedeh's web site includes the following claims:

• There is no statute that makes any American Citizen who works and lives in the United States of America liable or responsible to pay an income tax.

• There is no statute clearly and unequivocally requiring the filing of an income tax return.

• A statute requiring the filing of income tax returns would violate the 5th Amendment.

• The 16th Amendment was not properly ratified.

His website also includes an offer of a $100,000 "reward" for anyone who can: (a) show the statute requiring Americans to file an income tax return and pay an income tax, (b) show how Americans can file an income tax return without giving up their 5th amendment right, or (c) prove that the 16th amendment was lawfully added to the United States Constitution.

Books, Web Sites, Videos, and Organizations

Although he is not a lawyer, Mottahedeh styles himself as the founder and president of "Freedom Law School."

Court Actions

Mottahedeh did not file income tax returns for the years 1992-1994, and filed a petition with the Tax Court when the IRS sent him notices of deficiencies for those years. The notices of deficiencies were upheld by the Tax Court and by the 9th Circuit on appeal. Mottahedeh v. Commissioner, 82 AFTR2d Par. 98-5597, 98 TNT 242-6, No. 98-70457 (9th Cir. 11/19/1998), affirming No. 10592-96 (T.C. 1/5/1998). On September 15, 2008, those same tax liabilities were reduced to a judgment in favor of the United States, and against Mottahedeh, in the amount of $90,049.57, representing the income tax for the years 1992, 1993, and 1994, plus penalties and interest through 5/31/2008. United States v. Peymon Mottahedeh, No. CV 08–2740 PA (CWx) (U.S.D.C. C.D.Cal. 9/15/2008).

Mottahedeh and his wife also brought suit against the IRS, but the district court dismissed the action for failing to serve the defendant properly and for failing to state a claim under the Freedom of Information Act. Mottahedeh v. Tamborini et al., D.C. No. CV-06-02356-SJO (U.S.D.C. C.D. Cal.), aff'd No. 07-55530 (9th Cir. 11/6/2008).

Students/Disciples/Associates

Mottahedeh claims Joseph Banister as one of his students.

But what is interesting about Mottahedeh is not who he has associated with, but the number of other tax denier gurus who have been publicly critical of him or have refused to be associated with him.