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Press Release

Georgia Resident Sentenced in Nebraska for Filing False Liens Against Federal Officials

For Immediate Release
Office of Public Affairs

A Pelham, Georgia, man was sentenced on Dec. 2 in the U.S. District Court for the District of Nebraska to serve 10 years in prison followed by three years of supervised release for filing false retaliatory liens against federal government officials, announced Acting Deputy Assistant Attorney General Larry J. Wszalek for the Justice Department’s Tax Division. 

On Sept. 4, David Randall Due was convicted by a jury on all seven counts charged in the superseding indictment.

At trial, the evidence showed that David Randall Due and Donna Kozak, a resident of La Vista, Nebraska, and member of the sovereign citizen group “Republic for the united States of America,” conspired and agreed to retaliate against several federal officials in Nebraska by filing false liens claiming false interests in the officials’ property for millions of dollars.  Due prepared the false liens in Georgia and Kozak filed them in Nebraska counties.  Kozak and Due filed the liens in retaliation for the federal criminal tax prosecution and trial convictions of associates David and Bernita Kleensang.  Each targeted federal official had some connection to either a tax prosecution of David and Bernita Kleensang in June 2012 or the subsequent indictment of Kozak for tax offenses. 

In September 2012, Kozak and Due filed one $19 million false lien in Boyd County, Nebraska, on property owned by the federal U.S. District Court judge who presided over the Kleensang trial.  Kozak was subsequently indicted by a federal grand jury for filing the false lien and for other tax-related charges.  While she was on release pending trial, Due provided her with five more false liens, which she filed in Washington County, Nebraska, on properties owned by a second federal U.S. District Court judge, the U.S. Attorney, two Assistant U.S. Attorneys, and an Internal Revenue Service-Criminal Investigation (IRS-CI) special agent.

On Aug. 1, Kozak was tried and convicted by a jury in the U.S. District Court for the District of Nebraska.  Her sentencing is scheduled for Jan. 6, 2015.

This case was investigated by special agents of the FBI and IRS-CI, and was prosecuted by trial attorneys from the Tax Division.

Additional information about the Tax Division and its enforcement efforts may be found at the division website.

Updated December 4, 2014

Press Release Number: 14-1359