Charles Thomas Clayton


Charles Thomas Clayton had an M.D. and was a practicing radiologist.

Theories Advocated/Promoted

Originally, Clayton relied on the section 861 argument. On the appeals of his convictions for failing to file income tax returns, Clayton argued that he could not be convicted of failing to file a return when the filing threshold is indexed to the Consumer Price Index, making it somehow unknowable or invalid.

Books, Web Sites, Videos, and Organizations

Clayton worked with Larken Rose in developing the website and the "Theft by Deception" videos.

Court Actions

Clayton began associating with tax protest activity as early as 1992. He did not file a 1992 tax return or pay the related tax. Clayton pleaded guilty in 1996 to willful failure to file the 1992 return. He was sentenced to one year probation.

For tax years 1999 through 2004, Clayton earned over $1.5 million, but did not file tax returns for those years. He was indicted on two counts of making false tax returns and six counts of willful failure to file federal income tax returns, was convicted on all counts, and was sentenced to 5 years in prison. Charles Thomas Clayton v. United States, 506 F.3d 405 (5th Cir. 2007) (per curiam), cert. den., No. 07-904, 552 U.S. 1310 (4/14/2008).

As a result of his conviction, the Texas Medical Board revoked Clayton's license to practice medicine. Agreed Order, June 8, 2007, ''In the Matter of the License of Charles Thomas Clayton, M.D.'', Texas Medical Board.

As of May 2011, he applied to have his physician's license reinstated. Clayton served his time as inmate # 06269-078, and was released from federal prison on June 23, 2011. As of September 2012, his license to practice medicine in Texas had not been reinstated. He again applied for reinstatement on September 13, 2012. On February 13, 2015, the Texas Medical Board issued a Final Order to the effect that Clayton was not eligible for a Texas Medical License.


As noted above, Clayton had been in a kind of partnership with Larken Rose, promoting the 861 argument and their web sites and videos. In his appeals, Clayton was represented by attorney Larry Becraft.

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