Utah Man Thinks the Laws Don’t Apply to Him
For two decades Judge Paul Parker tried working with Dennis Kay Iverson, a man from Utah who owed back taxes, when the Judge finally had enough and issued a bench warrant for Iverson’s arrest. Ten days later Iverson was taken into custody.
Iverson owes the state of Utah $25,062 in back taxes, interest and penalties. He represented himself in court and argued that the tax laws were not applicable to him. Judge Parker sentenced Iverson to seven 1-15 years, and six 0-5 years, in prison on 13 felony tax evasion convictions. The terms will run concurrently, which means he will serve all of the sentences at the same time. At his sentencing, Iverson told Judge Parker, “This is an emergency war powers court and I order you to release me. I will accept no form of punishment.”

About the Author
Gregory McCauley Jr., Esq.
Tax Attorney · Villanova University School of Law · Admitted in Delaware, New Jersey, United States Tax Court
Gregory McCauley Jr. is an experienced tax attorney who has personally represented more than 1,000 clients in matters ranging from civil tax controversy and IRS examinations to criminal tax defense, U.S. Tax Court litigation, and complex business disputes. His practice is built on a foundation his c...


