Sovereign Citizen Convicted Of 26 Tax Counts
Madison, Wis. - John W. Vaudreuil, United States Attorney for the Western District of Wisconsin, announced that Scott Bodley, 58, formerly of Madison, Wis., was convicted of 26 criminal tax charges today following a three-day trial in federal court in Madison. The charges included filing false money orders with the IRS, filing false 1099-OID documents with the IRS, filing false tax returns with the IRS, income tax evasion, and endeavoring to impede and obstruct the due administration of the Internal Revenue laws.
U.S. District Judge Barbara B. Crabb scheduled sentencing for May 1, 2015, at 1:00 p.m. Bodley faces a maximum penalty of three years each on two of the tax charges, and five years each on the remaining 24 charges. After the verdict, Judge Crabb remanded Bodley into custody pending sentencing.
The case involved Bodley's attempt to harass and impede IRS agents in the performance of their duties by filing a variety of false documents with the IRS. The government presented evidence that Bodley stopped filing legitimate tax returns in 1999. In 2003, he threatened to file liens on an IRS agent who was auditing Bodley's 1999-2001 taxes. From 2004 to 2009, Bodley filed false W-4 documents with his employers in an effort to avoid withholding of taxes from his paychecks. In 2004, he quit his job in an effort to stop an IRS levy on his wages. In 2008, Bodley filed in excess of 100 false forms with the IRS, including 1040s, and fictitious money orders in amounts ranging from $300 to $70,000,000.
The evidence presented at the trial showed that Bodley considered himself a sovereign citizen of the "uNITED STATES OF AMERICA." The evidence showed that Bodley used aliases, false social security numbers, and false identification documents which included a "World Passport" from the "World Government Authority." In at least one instance, Bodley falsely told an employer that Bodley was not required to pay taxes because he was not a U.S. Citizen due to the fact that he was born on an airplane over the ocean.
The charges against Bodley were the result of an investigation conducted by the IRS Criminal Investigation and the Treasury Inspector General for Tax Administration. The prosecution of the case has been handled by Assistant U.S. Attorneys Daniel J. Graber and Munish Sharda.