"It's so simple, it's ridiculous".

• Author: Good, Mike
• Position: Letters - Letter to the Editor

I read with interest Brian Doherty's article on the tax protest movement ("'It's So Simple, It's Ridiculous,'" May), particularly since I am a friend of one of the protesters he profiled, Vernie Kuglin. I think the article was fair and accurate. One point I think should be made clear, though, is that nonpayment of taxes is both a civil and a criminal wrong. A criminal defendant has the defense of lacking mens rea, a finding of criminal intent. Acquittal on criminal charges has no effect on the liability to pay taxes, where a taxpayer's understanding of the law is irrelevant.

Kuglin's not-guilty verdict was based on liberal jury instructions that said that no matter how kooky her belief system seemed, if she sincerely believed she was not required to file, she did not have the mens tea required for conviction. This follows a U.S. Supreme Court decision involving a tax protester some years ago and is consistent with our view that intentionality must underlie a criminal act.

Those of us who know Vernie believe in her sincerity. Of course, the defenders of the Alamo were also very sincere.

Mike Good

Memphis, TN

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