Charles Thomas Clayton

Background

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 www.861.info website and the "Theft by Deception" videos.

Court Actions

Clayton was indicted 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), cert. den. No. 07-904 (4/14/2008).

Students/Disciples/Associates

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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