U.S. v. Marsh (NDCA SF), 1995

Randy Sue Pollock declared victory after the jury could not reach a verdict against her client, Douglas Carpa, a consultant for The Pilot Connection Society, which, according to the IRS, was a group founded on the belief that paying federal income tax is voluntary. Mr. Carpa and seven other defendants were charged with fraud and conspiracy in a trial that lasted over four months.

The Pilot Connection Society was accused of selling more than 11,000 kits and services that promised to remove the would-be taxpayer from the tax rolls. The IRS began investigating the Pilot Connection Society in 1990, when the agency began receiving forms made from Pilot Connection Society kits that allowed one to “opt out” of paying taxes.

After a second trial that took three months,  Mr. Carpa and five other defendants were convicted.

Deseret News | Read Article

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