Background
Not known.
Theories Advocated/Promoted
Court Actions
Robert Lawrence was prosecuted for failing to file tax returns in //United States v. Lawrence, 2006 TNT 153-15/, No. 06-10019 (U.S.D.C. C.D. Ill.), but the United States withdrew the charges and moved to dismiss the case after discovering that the tax calculations in the indictment were incorrect.
Some tax protesters claim that the case is some kind of evidence that the "Paperwork Reduction Act defense" will work because the government moved to dismiss the indictment after Lawrence had raised the PRA defense, but it turns out that the timing of the events was a coincidence. In response to a motion by Lawrence for legal fees from the government, the government explained that, in preparing for trial, it had discovered errors in the calculations of some of the taxes alleged to have been owed by Lawrence and that the amounts actually owed were less than what was claimed in the indictment. The judge refused to allow the government to amend the indictment, and so the government decided to dismiss the indictment rather run the risk that the jury would not convict Lawrence when it learned that the government itself could not accurately calculate his tax liabilities. In ruling for the government on the issue of legal fees, the judge stated that “In light of the cases that had addressed the PRA of 1980, as of the time that Lawrence was prosecuted, the Government had good reason to believe that the PRA defense (even based on the amended PRA of 1995) would not provide someone who failed to pay income taxes with a valid defense,” and referred to the possibility that a court might rule that the Paperwork Reduction Act of 1995 is a valid defense for failing to pay taxes as “unlikely.” The court therefore concluded that “Lawrence’s argument that the Government should have known that this [PRA defense] was the law at the time that Lawrence was prosecuted is ridiculous.” United States v. Lawrence, 2006 TNT 153-15, No. 06-10019 (U.S.D.C. C.D. Ill. 7/31/2006).
Students/Disciples/Associates
Lawrence was assisted in his defense by Lindsey Springer.