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Edward and Elaine Brown

Edward Lewis Brown (born 1942) and his wife, Elaine Alice Brown (born c. 1940), residents of the state of New Hampshire, gained national news media attention as tax protesters in early 2007 for refusing to pay the U.S. federal income tax and subsequently refusing to surrender to federal government agents after having been convicted of tax crimes.[1]

After the conviction and sentencing, a long, armed standoff with federal law enforcement authorities at their New Hampshire residence ended with the arrest of Edward and Elaine Brown on October 4, 2007.[2][3][4] In July 2009, while serving their sentences for the tax crimes, the Browns were found guilty by a federal district court jury of additional criminal charges arising from their conduct during the standoff.

The Browns have been identified by the Federal Bureau of Investigation (FBI) as members of the sovereign citizen movement.[5]

Elaine Brown edit

Elaine Brown attended dental school at Tufts University in Boston before opening a dental practice in West Lebanon, New Hampshire.[6] Elaine Brown earned most of the couple's income that was involved in the tax dispute through her dental practice.[1][7]

Edward Brown edit

Edward Brown is retired from the pest control business.[citation needed]

Earlier felony convictions and pardon edit

In 1960, Edward Brown was found guilty of assault with a dangerous weapon and armed robbery in connection with an attack on a man in Somerville, Massachusetts.[8] Brown was imprisoned at the Massachusetts Correctional Institute in Concord, Massachusetts, was paroled in January 1965, and was pardoned in July 1976 by then-governor Michael Dukakis, with the recommendation of the Massachusetts Advisory Board of Parole.[8]

Involvement in militia movement edit

According to an October 1994 article in the New Hampshire Sunday News,[9] Edward Brown was the spokesman for an organization called the Constitution Defense Militia and had become involved in the militia movement in late 1993. The newspaper reported that Brown designated various individuals and organizations as being part of a conspiracy to deprive Americans of life and liberty. Among the people and organizations named by Brown were then-U.S. President Bill Clinton, former President George H. W. Bush, Mikhail Gorbachev, The Council on Foreign Relations, the United Nations, the Trilateral Commission, the American Bar Association, and the Federal Emergency Management Agency (FEMA).[9]

Brown reportedly had stockpiled 18 months' worth of food, with weapons and ammunition, and believed that there would be a Federal government takeover of "private property, utilities, health facilities and the media." The 1994 article reported that Brown believed the militia was setting up its own "courts… for the purpose of taking back America."[9] The newspaper reported that Brown said he saw no way the conflict would end except in violence.[9] The paper stated: "Brown, who says he is an agnostic, admits it's easy to dismiss him as a nut."[9]

Tax-related indictment, trial and convictions edit

In April 2006, Edward and Elaine Brown were indicted in the United States District Court in New Hampshire for numerous federal tax violations.

Prosecutors in the Browns' case presented evidence that the Browns had not paid income tax since 1996 and had not filed income tax returns since 1998; they were liable for taxes of more than $625,000.[1]

The Browns initially chose to represent themselves, without the help of a court-appointed lawyer. Halfway through the trial Edward Brown decided not to return to the court,[1] while Elaine Brown chose to enlist the help of a court-appointed lawyer to defend her and negotiate any possible plea bargain offered by the federal prosecutor.

The Browns claimed they had not been presented with any law that required them to pay income taxes to the federal government, an argument similar to many tax protester statutory arguments.[1][10][11]

On January 18, 2007, Edward Brown was found guilty by a jury in a Federal District Court in Concord, New Hampshire of one count of conspiracy to defraud the United States under 18 U.S.C. § 371, one count of conspiracy to structure financial transactions to evade the Treasury reporting requirements in violation of 18 U.S.C. § 371, 31 U.S.C. § 5325 and 31 U.S.C. § 5324(a)(3), and one count of structuring financial transactions to evade the Treasury reporting requirements and aiding and abetting under 31 U.S.C. § 5324(a)(3) and 18 U.S.C. § 2. Elaine Brown was convicted of one count of conspiracy to defraud the United States under 18 U.S.C. § 371, five counts of tax evasion and aiding and abetting under 26 U.S.C. § 7201 and 18 U.S.C. § 2, eight counts of willful failure to collect employment taxes under 26 U.S.C. § 7202 and aiding and abetting under 18 U.S.C. § 2, one count of conspiracy to structure financial transactions to evade the Treasury reporting requirements in violation of 18 U.S.C. § 371, 31 U.S.C. § 5325 and 31 U.S.C. § 5324(a)(3), and two counts of structuring financial transactions to evade the Treasury reporting requirements and aiding and abetting under 31 U.S.C. § 5324(a)(3) and 18 U.S.C. § 2.[12] The tax evasion convictions of Elaine Brown involved the failure to report income of $1,310,706 over a period of five years.[13] Each was sentenced to over five years in prison.

Before granting Elaine Brown's release on bail, the judge of the Browns' trial ordered her not to return to the Browns' home before sentencing. As a condition of her bail agreement with the state, she was ordered to live at her son's home in Worcester, Massachusetts, where she had been living prior to the trial.[1] A tracking device was attached to her, and she was given permission to leave her son's home only if he was accompanying her; she later violated the terms of her release by destroying this device and rejoining her husband.[7]

On April 14, 2007, the Concord Monitor reported that Edward and Elaine Brown "recently ordered the clerk of the court to close their case, citing themselves as 'the court' and 'judge'." The Browns reportedly signed their filings with the court using new names: "Edward, a Living Soul in the Body of the Lord, of the House of Israel," and "Elaine, a Living Soul in the Body of the Lord, of the House of Israel." The court rejected the filings, ruling them frivolous.[14]

Browns' residence edit

Edward Brown said that he had a stock of food and supplies and that his home could run on wind and solar generators even if cut off from the main grid.[6] He also stated publicly that he did not intend to go to jail and "vowed to resist arrest violently and die rather than go to prison."[15]

During the standoff, a number of supporters were camped outside his home and were encouraged to record any attempt to take Brown from his house. This policy of opening the door to supporters led to the successful arrest of the couple by United States Deputy Marshals who disguised themselves as supporters.

The 100 acre property at 401 Center of Town Road, Plainfield, New Hampshire was scheduled to be auctioned off in Concord, New Hampshire, on August 15, 2014, by U.S. Marshals, although no one bid at the auction. The Browns implied in interviews that the woods around the house had explosive "booby-traps." Federal officials therefore would not let interested bidders tour the property.[16] In October 2015, however, would-be buyers were allowed to visit the property with an Internal Revenue Service official, and the property sold for $205,000 at auction on October 22, 2015.[17]

Beliefs about religion, Zionism, Judaism, Freemasonry and taxes edit

The Concord Monitor wrote: "The Browns changed their names in late March [2007] after converting to a non-denominational form of Christianity they learned from a man named Sonny. According to friends of the Browns, Sonny, who wears a long beard, all-white attire and sandals, flew from Hawaii to New Hampshire to visit the Browns and shared his religious and legal teachings over several days."[18] Elaine Brown was quoted as saying: "The only law book we now recognize is the Bible. The only way we're coming out of our home is either as free man and free woman or in body bags."[6]

The Browns alleged that they were not United States citizens, that they were non-residents of the United States for tax purposes, that the New Hampshire business tax laws were incorrect, null and void, and that labor could not be taxed.[19] According to a New Hampshire newspaper, the Browns had not paid some state taxes, and "face a state tax lien for business profit taxes" of $343,000. The paper reported that with penalties and accumulated interest, the combined federal and state tax amount owed by Edward and Elaine Brown was over three million dollars.[20]

In mid-July 2007, Edward Brown also announced that he would stop paying school and town property taxes to the town of Plainfield, New Hampshire. A local newspaper quoted Brown as saying: "They don't provide me any services, I'm not going to contribute to them anymore."[8]

The Concord Monitor reported that property tax bills were mailed to residents of Plainfield on June 1, 2007, with return envelopes. The Monitor stated that when an employee of the town of Plainfield opened the return envelope from the Browns, no check for the Browns' property taxes was included. Instead, the Browns included a note with the following statement:

Nay! Nay! The land… at 401 Center of Town Road, Plainfield, New Hampshire [the Browns' residence], and all that is in and upon it, including the Lords bodies, are in the kingdom of heaven, belonging to the Lord, have been claimed by him, and thus can be claimed by no man, nor can any man have beneficial interest in it… Stand down and away from the Lords land and the bodies of the Lord. So it is written. So it is done.[21]

Edward Brown was also quoted as having made comments about law enforcement officials and the judge in his case:

I wouldn't want to be this U.S. attorney. I wouldn't want to be this judge or these other people. This James John or anybody else that decides to come down here. Their names are already out there… They are just as vulnerable as I am. And if they're so foolish and stupid to think that they're not, hey, doom on them.[22]

Edward Brown was reported to have stated in a radio interview in March 2007, in comments about federal authorities who were unwilling to see Brown's righteousness:

Once you've used the lawful word, you've done it the absolute proper way, and they still come at you, they are now attacking the Creator himself or itself,… You kill them. That is exactly what the Ten Commandments tell you to do.[18]

In early June 2007 Brown claimed that the law enforcement officials surrounding his properties were part of a "Zionist, Illuminati, Freemason movement," and that the federal government had no jurisdiction in New Hampshire.[23] Referring to the warrants and court orders against him, Brown said "This is just paper… This is fiction. The entire American government is fiction. We created it, didn't we?"[23] The New Hampshire Union Leader also reported that "the Browns believe the IRS and the federal income tax are part of a deliberate plot perpetrated by Freemasons to control the American people and eventually the world."[8]

In an interview on February 2, 2007, on the radio show "Constitution for the Defense," Edward Brown was quoted as saying:

This is the beginning of one very huge movement. I'm not quite sure you understand the ramifications of what's going on right now. This is massive. This is international. We are fed up with the Zionist Illuminati. That's what this is all about. Loud and clear. Zionist Illuminati. Lawyers, whatever they are, okay, it's going to stop. And if the judge is a member of that, I know that McAuliffe [i.e., Steven J. McAuliffe, the federal judge in Brown's tax case] is, I know that U.S. Attorney Colantuono is, they'd better stop. This is a warning. You can do whatever you want to me. My job is to get the message out, and I'm getting the message out, and I'm warning you guys - not you guys [referring to the radio show hosts], them - to cease and desist their unlawful activity in this country and every other country because once this thing starts, we're going to seek them out and hunt them down. And we're going to bring them to justice. So anybody wishes to join them, you go right ahead and join them. But I promise you, long after I'm gone, they're going to seek out every one of you and your bloodline.[24]

On August 10, 2007, the New Hampshire Union Leader reported that Edward Brown said that a war was spreading and becoming an uprising against the federal government, eventually to develop into a revolution, and that the war would come within eighteen months. The Union Leader quoted Brown:

"It has never, ever been resolved without war!" an infuriated Brown shouted during an interview on his porch Wednesday [August 8, 2007]. If federal agents storm Brown's property, he and his supporters will come out shooting. Brown said yesterday [August 9, 2007] that if those agents kill him or his wife, Elaine, his supporters will systematically find and kill Plainfield Police Chief Gordon Gillens, Sullivan County Sheriff Michael Prozzo and others Brown says are sworn to protect him.[8]

According to the New Hampshire Union Leader:

He [Ed Brown] points his finger at Freemasons, Zionist Jews and what he says is a secret society known as the Illuminati. Brown said his extensive research shows these groups are all working together in a global conspiracy. We're not conspiracy theorists," Brown said, settling into a chair on his unfinished concrete porch. "We deal with conspiracy facts. Freemasonry and Judaism—that is the truth. That is the fact. That is where all the world's problems come from… I know for a fact that they're working together.[18]

Chronology of post-trial events; the standoff edit

February 2007 edit

  • On February 1, Ed Brown publishes an open letter restating his arguments against the government and pleading with supporters to come to his home to aid in his defense against the government.[25]
  • On February 13, prosecutors ask a court to seize the Browns' property.[26]
  • On February 20, Elaine Brown returns to her home in order to be with her husband.[27]
  • On February 22, ruling her actions a violation of her bail agreement, a federal judge issues a warrant for Elaine Brown's arrest.[27]

March 2007 edit

  • On March 2, a federal judge signs an order for the Browns to pay $216,000 to the government or else face the seizure of their property, including their home. The order is to become final at their sentencing in April.[28]

April 2007 edit

  • On April 24, U.S. District Judge Steven McAuliffe sentences Ed and Elaine Brown to five years and three months in prison each for concealing earnings and failing to pay federal income tax on nearly $2 million of income. Neither of the Browns appeared in court for the sentencing.[29]
  • On April 26, Judge McAuliffe issues an order that the notices of appeal filed by the Browns on January 28 should be treated as having been filed on April 24 (the Browns' sentencing date) and that their initially premature notices of appeal would be treated as having been timely filed. The judge also orders that within thirty days, the Browns should either file the appellate fee ($455 each) or file a motion for leave to proceed in forma pauperis.[30]

May 2007 edit

  • On May 18, Ed and Elaine Brown stated that they did not intend to appeal their convictions on federal tax evasion charges. They said they have abandoned "man's law" and now follow only the rules and laws put forth in the Bible.[31]

June 2007 edit

  • On June 7, police, SWAT teams, and armored vehicles are seen gathering in a field near the Browns' home. United States Marshal Stephen Monier confirms that one Brown supporter was detained near the Browns' property.[32] Several sources later identify the Browns' supporter as a man named Danny Riley, and state that he was detained while walking the Browns' dog, Zoe.[33] Monier's office later releases a press statement indicating that the government agents were not raiding the Browns' home, but were in the area to serve a warrant for the seizure of Elaine Brown's dental office in West Lebanon, New Hampshire.[34] (Subsequent testimony at trial revealed that this operation was in fact an arrest attempt.[35]) In the evening of June 7, Riley records a video describing his encounter with and detainment by federal agents earlier that day.[33] In the video Riley claims that one camouflaged agent fired two shots over his head after he fled from the agent once happening upon him hiding in the woods near the Browns' property. Riley claims that after being tackled and tasered, he was threatened with 15 years in jail by the FBI unless he told the media that the siege was expected and planned for, and was not the outcome of an abortive attempt to serve a warrant.[citation needed]
  • On June 18, the Browns host a press conference at their home with Randy Weaver, whose wife and 14-year-old son had been killed by federal agents during a standoff in Ruby Ridge, Idaho, in 1992. Weaver voices his support for the Browns, and the Browns reiterate their intentions to avoid arrest by the government.[36]

July 2007 edit

  • On July 14, the Browns hosted a small concert at their Plainfield property.[37] The concert was organized by the We The People Radio Network to "save the Browns", and drew an estimated crowd of 200 people. Dave Cahill, Poker Face, and others performed.
  • On July 17, a Chevrolet Blazer sport utility vehicle (SUV) owned by Elaine Brown is seized by the United States marshal after the SUV is involved in a traffic accident in which a 17-year-old girl was injured and her Chrysler Concorde sedan totaled.[38] The driver of the SUV was identified as Jason Gerhard of Brookhaven, New York. According to the girl's mother, Judy Dunham, Gerhard did not immediately stop and, after returning to the scene of the accident, refused to provide his personal information to the 17-year-old girl. During his daily internet radio broadcast, Ed Brown confirmed that "a friend" had been using Elaine Brown's vehicle to go buy food.[39] U.S. Marshal Stephen Monier confirmed that the vehicle had been impounded and that he was investigating the circumstances of the incident.
  • On July 28, reports of "30–40" shots fired at the Browns' property were posted on a website.[40] A local media report contradicts this, stating that there was no law enforcement activity at the property, and that "[p]eople who live in that area also report no activity."[41]

August 2007 edit

  • On August 22, the Concord Monitor reports that Ed and Elaine Brown have "succeeded in first recruiting and then driving out an ever-changing cast of supporters from across the country."[42]

September 2007 edit

  • On September 12, four men are arrested by the United States Marshals Service for allegedly helping to obstruct justice in connection with the Browns' standoff. Charges against the four include accessory after the fact and possession and use of a firearm in relation to a crime of violence.[43]

October 4, 2007 arrest: The standoff ends edit

On October 4, 2007, Ed and Elaine Brown were arrested without incident, ending the standoff. United States Marshal Stephen Monier stated: "The Browns may now begin serving their 63-month federal prison terms… High profile situations like this are always difficult, but they don't have to be tragic. I'm glad no one was injured, and that the community remained safe throughout the operation."[2]

The Browns were arrested by undercover officers, who were invited by the Browns into the Brown residence on the evening of Thursday, October 4, 2007. "[B]efore the couple realized they weren't supporters, they were already under arrest."[44] A local television station quoted U.S. Marshal Monier as saying: "Ultimately, this open-door policy that they [the Browns] seemed to have which allowed the Browns to have some supporters bring them supplies, welcome followers and even host a picnic—this proved to be their undoing… They invited us in. We escorted them out."[18]

After the arrests, law enforcement personnel began searching the home and found weapons, ammunition, explosive devices and booby traps.[18] Law enforcement officials found twenty "suspected pipe bombs," nine "destructive devices," bags of high explosives hanging in the trees, smoke grenades, materials for partially constructed nail bombs, two .50-caliber rifles, 18 other guns, and over 60,000 rounds of ammunition.[45]

At a news conference on October 5, 2007, U.S. Marshal Monier said that even more charges against the imprisoned Edward and Elaine Brown were likely: "By their continuing actions, allegedly, to obstruct justice, to encourage others to assist them to obstruct justice, by making threats toward law enforcement and other governmental officials, they have turned this into more than a tax case."[46]

Prison life edit

Shortly after his imprisonment, Edward Brown claimed that he has been mistreated, tasered, gassed, subjected to sensory deprivation, and isolated from other inmates.[47]

Trials and guilty verdicts in connection with the standoff edit

Both Edward and Elaine Brown and some of their followers were subsequently charged, tried, and found guilty of crimes in connection with the standoff.

Convictions of followers edit

Four individuals who assisted Ed and Elaine Brown in the standoff were convicted in connection with the matter. Danny Riley of Cohoes, New York was sentenced to 36 years in federal prison, after having been convicted of helping to supply the Browns, and of stockpiling weapons and threatening law enforcement officials. Riley was convicted of conspiracy, aiding and abetting, and using guns and bombs in connection with the standoff.[48][49] Also convicted in other trials were Jason Gerhard[50] of Brookhaven, New York (sentenced to twenty years in prison), Cirino Gonzalez[51] of Alice, Texas (sentenced to eight years in prison), and Robert Wolffe[52] of Randolph, Vermont (who was sentenced to two and a half years).[48]

2009 indictment, trial, and guilty verdicts for the Browns edit

As a result of the events during the standoff, Edward and Elaine Brown were indicted on January 21, 2009, by a federal grand jury[53][54][8] in Concord, New Hampshire, and were charged with knowingly and willfully conspiring, by force, intimidation and threat, to prevent employees of the United States Marshals Service in the discharge of official duties in the arrest of the Browns, in violation of 18 U.S.C. § 372; conspiracy to commit an offense against the United States in violation of 18 U.S.C. § 371 and subsections (a) and (b) of 18 U.S.C. § 111; carrying and possessing a firearm in connection with a crime of violence, in violation of subparagraphs (A) and (B) of paragraph (1) of subsection (c) of 18 U.S.C. § 924; being a felon in possession of a firearm in violation of paragraph (1) of subsection (g) of 18 U.S.C. § 922; obstruction of justice in violation of 18 U.S.C. § 1503; and failure to appear for sentencing, in violation of 18 U.S.C. § 3146. Edward Brown was also charged with one count of failure to appear for trial in violation of 18 U.S.C. § 3146. See Indictment, United States v. Edward Brown and Elaine Brown.[55]

The Browns filed numerous pre-trial motions, contending (among other things) that the United States is owned by Paine Webber and that "the most powerful court in America is not the United States Supreme Court, but the Supreme Court of Pennsylvania."[56] According to the Concord Monitor, the Browns filed "about 30 motions, expressing views that their case is governed by commercial law, that they are not the people named in the indictment, that the federal government has no authority and that they can resolve all charges with 'promissory notes' for billions of dollars."[18] The Browns also claimed: "The U.S. has not had a Treasury since 1921"; "The United States does not have any employees because there is no longer a United States"; "There are no judicial courts in America and there has not been since 1789"; "There have not been any Judges in America since 1789"; "The Revolutionary War was a fraud"; "America is a British colony"; "Britain is owned by the Vatican"; and "A 1040 form [Form 1040, U.S. Individual Income Tax Return] is for tribute paid to Britain".[57] Elaine Brown's court-appointed lawyer requested that her competency be evaluated.[56] On June 2, 2009, the court ruled that Edward and Elaine Brown were competent to stand trial.[18]

On July 9, 2009, Edward and Elaine Brown were found guilty by the federal district court jury of all counts charged.[58][59]

On October 2, 2009, Elaine Brown was sentenced to 35 years in a Federal prison.[60][8]

In January 2010, Edward Brown was sentenced to 37 years in prison.[8]

Edward and Elaine Brown appealed these convictions to the United States Court of Appeals for the First Circuit, but the convictions were upheld by the Court of Appeals on January 19, 2012.[61] Elaine Brown filed a petition for writ of certiorari with the United States Supreme Court, but the Supreme Court denied her petition on May 21, 2012.[62]

Edward Brown is scheduled for release on June 9, 2034, when he would be about 92 years old.[63] Elaine Brown was originally scheduled for release in November 2042. However, her sentence was shorted to time served as a result of a U.S. Supreme Court decision in another case which found the minimum sentencing in weapons laws, in this case a 30-year minimum for use of explosives, was invalid.[64] She was released on February 28, 2020, and has sought divorce. Ed Brown requested a reduction to time served at appeal, but the use of explosives count was reduced to 300 months, so he would have roughly 17 additional years over his 13 served.[65][66]

See also edit

References edit

  1. ^ a b c d e f "Man Holed Up in Home After Tax Verdict". Associated Press. 2007-01-18.
  2. ^ a b . Archived from the original on 2008-01-20. Retrieved 2007-10-05.
  3. ^ "Tax evaders caught by cops posing as fans - US news - Crime & courts - NBC News". NBC News. 5 October 2007.
  4. ^ "Feds tricked holed-up tax evaders". cnn.com.
  5. ^ "Sovereign Citizens: A Growing Threat to Law Enforcement", Law Enforcement Bulletin, FBI Counterterrorism Analysis Section, September 1, 2011, retrieved 2018-01-12
  6. ^ a b c Kathryn Marchocki (29 April 2007). . unionleader.com. Archived from the original on September 26, 2007.
  7. ^ a b . Concord Monitor. 2007-04-25. Archived from the original on 2007-08-24.
  8. ^ a b c d e f g h . unionleader.com. Archived from the original on 2007-09-29. Retrieved 2007-06-22.
  9. ^ a b c d e . Archived from the original on 2007-09-26. Retrieved 2007-06-18.{{cite web}}: CS1 maint: archived copy as title (link)
  10. ^ In this regard, see 26 U.S.C. § 1, 26 U.S.C. § 61, 26 U.S.C. § 63, 26 U.S.C. § 6011, 26 U.S.C. § 6012, 26 U.S.C. § 6151, 26 U.S.C. § 6651, and 26 U.S.C. § 7203 and Tax protester statutory arguments. See also page 80 of the 2006 Instructions for Form 1040, U.S. Individual Income Tax Return.
  11. ^ "Tax Fugitive Barricaded in House: 'Show Us the Law, and We'll Pay'". Fox News. 18 June 2022.
  12. ^ See Jury Verdict, docket entry 133, Jan. 18, 2007, ‘’United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants’’; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord); and compare to Indictment, docket entry 1, April 4, 2006, ‘’United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants’’; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord).
  13. ^ See Indictment, docket entry 1, April 4, 2006, ‘’United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants’’; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord).
  14. ^ . Concord Monitor. Archived from the original on 2016-03-03.
  15. ^ "Marshals pretended to be supporters to lure N.H. couple - The Boston Globe". boston.com.
  16. ^ "Pricey, possibly bomb-laden property no easy sell in New Hampshire". Fox News. 20 March 2015.
  17. ^ "Sold: 100 wooded acres in New Hampshire, possibly booby-trapped". Reuters. 2015-10-22. Retrieved 2015-11-04.
  18. ^ a b c d e f g Id.
  19. ^ Indictment, docket entry 1, April 4, 2006, United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord).
  20. ^ . concordmonitor.com. Archived from the original on 2014-08-19.
  21. ^ . concordmonitor.com. Archived from the original on 2014-08-19.
  22. ^ . cmonitor.com. Archived from the original on 2007-09-27. Retrieved 2019-08-04.
  23. ^ a b Senz, Kristen (2007-06-08). . New Hampshire Union Leader. Archived from the original on 2007-09-29. Retrieved 2007-10-20.
  24. ^ . cmonitor.com. Archived from the original on 2007-09-27. Retrieved 2018-10-06.
  25. ^ . Archived from the original on 2007-02-19.
  26. ^ . Associated Press. 2007-02-14. Archived from the original on 2007-02-17.
  27. ^ a b . New Hampshire Union Leader. 2007-02-22. Archived from the original on 2007-09-29. Retrieved 2007-02-23.
  28. ^ . Associated Press. 2007-03-03. Archived from the original on 2007-03-10.
  29. ^ . Associated Press. 2007-04-24. Archived from the original on 2007-09-27. Retrieved 2007-04-24.
  30. ^ Order, docket entry 175, April 26, 2007, United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord).
  31. ^ . New Hampshire Union Leader. 2007-05-19. Archived from the original on 2007-09-29. Retrieved 2007-05-23.
  32. ^ . Associated Press. 2007-06-07. Archived from the original on 2007-09-27. Retrieved 2007-06-07.
  33. ^ a b "SHOW US THE INHERENT LAW". questforfairtrialinconcordnh.blogspot.com.
  34. ^ . 2007-06-07. Archived from the original on 2007-06-26.
  35. ^ . 2008-04-02. Archived from the original on 2008-04-08.
  36. ^ "Ruby Ridge figure visits N.H. tax evaders". Associated Press. 2007-06-19.
  37. ^ . New Hampshire Union Leader. 2007-07-15. Archived from the original on 2016-03-03. Retrieved 2007-07-17.
  38. ^ Robidoux, Carol. . Archived from the original on 2007-09-29. Retrieved 2007-08-10.
  39. ^ Sanger-Katz, Margot. . Archived from the original on 2014-08-19. Retrieved 2007-08-10.
  40. ^ "Shots Fired on Brown Property". 9/11 Truth. 2007-07-28.
  41. ^ . WMUR New Hampshire. 2007-07-29. Archived from the original on 2007-09-27. Retrieved 2007-07-29.
  42. ^ "PLAINFIELD: Browns shake up entourage | Concord Monitor". Archived from the original on 2014-10-06. Retrieved 2014-10-06.
  43. ^ . concordmonitor.com. Archived from the original on 2007-10-23.
  44. ^ . WMUR. 17 May 2012. Archived from the original on 2008-09-06. Retrieved 2007-10-05.
  45. ^ . concordmonitor.com. Archived from the original on 2014-08-19.
  46. ^ . Archived from the original on 2018-12-27. Retrieved 2007-10-06.{{cite web}}: CS1 maint: archived copy as title (link)
  47. ^ Sanger-Katz, Margot (2007-10-19). . Concord Monitor. Archived from the original on 2007-10-25.
  48. ^ a b . concordmonitor.com. Archived from the original on 2010-01-23.
  49. ^ Daniel Riley, inmate # 14528-052, released January 31, 2020; . bop.gov. Archived from the original on 2011-05-25. Retrieved 2008-12-09.
  50. ^ Jason Gerhard, inmate # 20229-045, released on January 30, 2020; . bop.gov. Archived from the original on 2011-05-25. Retrieved 2008-10-30.
  51. ^ Cirino Gonzalez, inmate # 76342-179, released on August 29, 2014; . bop.gov. Archived from the original on 2011-05-25. Retrieved 2008-10-30.
  52. ^ Robert Wolffe, inmate # 09879-049, released November 16, 2009; . bop.gov. Archived from the original on 2011-05-25. Retrieved 2008-10-30.
  53. ^ . concordmonitor.com. Archived from the original on 2014-08-19.
  54. ^ . reformer.com. Archived from the original on 2011-06-06. Retrieved 2009-02-19.
  55. ^ Docket entry 1, Jan. 21, 2009, case no. 1:09-cr-00030-GZS, United States District Court for the District of New Hampshire (Concord).
  56. ^ a b . concordmonitor.com. Archived from the original on 2014-08-19.
  57. ^ Affidavit of Government Fraud [by "Edward-Lewis: Brown, Creditor Holder-in-due-Course with unlimited commercial liability" and "Elaine-Alice:Brown, Creditor Holder-in-due-Course with unlimited commercial liability"], docket entry 97, June 2, 2009, United States v. Edward Brown and Elaine Brown, case no. 1:09-cr-00030-GZS, United States District Court for the District of New Hampshire (Concord).
  58. ^ https://www.google.com/hostednews/ap/article/ALeqM5jNFgaorE2z9cYaXyjNlc0rQtQznQD99B3L3G0 [dead link]
  59. ^ . concordmonitor.com. Archived from the original on 2014-08-19.
  60. ^ . Archived from the original on 2011-09-28. Retrieved 2009-10-02.
  61. ^ "Google Scholar". google.com.
  62. ^ Order, docket #11-9926, May 21, 2012, Elaine Brown v. United States, U.S. Supreme Court.
  63. ^ Edward Brown, inmate # 03923-049; . bop.gov. Archived from the original on 2011-06-29. Retrieved 2010-03-13.
  64. ^ Kathy McCormack, "Woman who was in armed standoff over tax evasion to be freed," Jan. 31, 2020, Associated Press, at [1].
  65. ^ McCormack, Kathy (September 29, 2020), "Tax protester in 2007 armed standoff in NH resentenced, will remain in prison", WMUR-TV, AP, retrieved December 6, 2021
  66. ^ Feely, Paul (September 29, 2020), "Tax protester Ed Brown to remain in prison for role in 2007 armed standoff", New Hampshire Union Leader, retrieved December 6, 2021

External links edit

  • - daily updates on the 2009 Brown trial, the 2008 supporter trial, including court dockets and documents (Archived Copy from around the point updating ceased)
  • America: Freedom To Fascism Media Team interview of the Browns on 6/6/07
  • , created by Shaun Kranish, archived by The Wayback Machine, February 20, 2012
  • Ed & Elaine Brown's Myspace page
  • Official Ed Brown Video Blog - videos of interviews with Ed and Elaine Brown.
  • Danny Riley's video
  • The Truth About Frivolous Tax Arguments IRS PDF File
  • Ed & Elaine Brown's Media Press Conference 6/18/2007 on YouTube
  • Select Trial Documents filed in Case # 1:06-cr-00071-JD

edward, elaine, brown, edward, lewis, brown, born, 1942, wife, elaine, alice, brown, born, 1940, residents, state, hampshire, gained, national, news, media, attention, protesters, early, 2007, refusing, federal, income, subsequently, refusing, surrender, feder. Edward Lewis Brown born 1942 and his wife Elaine Alice Brown born c 1940 residents of the state of New Hampshire gained national news media attention as tax protesters in early 2007 for refusing to pay the U S federal income tax and subsequently refusing to surrender to federal government agents after having been convicted of tax crimes 1 After the conviction and sentencing a long armed standoff with federal law enforcement authorities at their New Hampshire residence ended with the arrest of Edward and Elaine Brown on October 4 2007 2 3 4 In July 2009 while serving their sentences for the tax crimes the Browns were found guilty by a federal district court jury of additional criminal charges arising from their conduct during the standoff The Browns have been identified by the Federal Bureau of Investigation FBI as members of the sovereign citizen movement 5 Contents 1 Elaine Brown 2 Edward Brown 2 1 Earlier felony convictions and pardon 2 2 Involvement in militia movement 3 Tax related indictment trial and convictions 4 Browns residence 5 Beliefs about religion Zionism Judaism Freemasonry and taxes 6 Chronology of post trial events the standoff 6 1 February 2007 6 2 March 2007 6 3 April 2007 6 4 May 2007 6 5 June 2007 6 6 July 2007 6 7 August 2007 6 8 September 2007 6 9 October 4 2007 arrest The standoff ends 7 Prison life 8 Trials and guilty verdicts in connection with the standoff 8 1 Convictions of followers 8 2 2009 indictment trial and guilty verdicts for the Browns 9 See also 10 References 11 External linksElaine Brown editThis section needs expansion You can help by adding to it June 2008 Elaine Brown attended dental school at Tufts University in Boston before opening a dental practice in West Lebanon New Hampshire 6 Elaine Brown earned most of the couple s income that was involved in the tax dispute through her dental practice 1 7 Edward Brown editEdward Brown is retired from the pest control business citation needed Earlier felony convictions and pardon edit In 1960 Edward Brown was found guilty of assault with a dangerous weapon and armed robbery in connection with an attack on a man in Somerville Massachusetts 8 Brown was imprisoned at the Massachusetts Correctional Institute in Concord Massachusetts was paroled in January 1965 and was pardoned in July 1976 by then governor Michael Dukakis with the recommendation of the Massachusetts Advisory Board of Parole 8 Involvement in militia movement edit According to an October 1994 article in the New Hampshire Sunday News 9 Edward Brown was the spokesman for an organization called the Constitution Defense Militia and had become involved in the militia movement in late 1993 The newspaper reported that Brown designated various individuals and organizations as being part of a conspiracy to deprive Americans of life and liberty Among the people and organizations named by Brown were then U S President Bill Clinton former President George H W Bush Mikhail Gorbachev The Council on Foreign Relations the United Nations the Trilateral Commission the American Bar Association and the Federal Emergency Management Agency FEMA 9 Brown reportedly had stockpiled 18 months worth of food with weapons and ammunition and believed that there would be a Federal government takeover of private property utilities health facilities and the media The 1994 article reported that Brown believed the militia was setting up its own courts for the purpose of taking back America 9 The newspaper reported that Brown said he saw no way the conflict would end except in violence 9 The paper stated Brown who says he is an agnostic admits it s easy to dismiss him as a nut 9 Tax related indictment trial and convictions editIn April 2006 Edward and Elaine Brown were indicted in the United States District Court in New Hampshire for numerous federal tax violations Prosecutors in the Browns case presented evidence that the Browns had not paid income tax since 1996 and had not filed income tax returns since 1998 they were liable for taxes of more than 625 000 1 The Browns initially chose to represent themselves without the help of a court appointed lawyer Halfway through the trial Edward Brown decided not to return to the court 1 while Elaine Brown chose to enlist the help of a court appointed lawyer to defend her and negotiate any possible plea bargain offered by the federal prosecutor The Browns claimed they had not been presented with any law that required them to pay income taxes to the federal government an argument similar to many tax protester statutory arguments 1 10 11 On January 18 2007 Edward Brown was found guilty by a jury in a Federal District Court in Concord New Hampshire of one count of conspiracy to defraud the United States under 18 U S C 371 one count of conspiracy to structure financial transactions to evade the Treasury reporting requirements in violation of 18 U S C 371 31 U S C 5325 and 31 U S C 5324 a 3 and one count of structuring financial transactions to evade the Treasury reporting requirements and aiding and abetting under 31 U S C 5324 a 3 and 18 U S C 2 Elaine Brown was convicted of one count of conspiracy to defraud the United States under 18 U S C 371 five counts of tax evasion and aiding and abetting under 26 U S C 7201 and 18 U S C 2 eight counts of willful failure to collect employment taxes under 26 U S C 7202 and aiding and abetting under 18 U S C 2 one count of conspiracy to structure financial transactions to evade the Treasury reporting requirements in violation of 18 U S C 371 31 U S C 5325 and 31 U S C 5324 a 3 and two counts of structuring financial transactions to evade the Treasury reporting requirements and aiding and abetting under 31 U S C 5324 a 3 and 18 U S C 2 12 The tax evasion convictions of Elaine Brown involved the failure to report income of 1 310 706 over a period of five years 13 Each was sentenced to over five years in prison Before granting Elaine Brown s release on bail the judge of the Browns trial ordered her not to return to the Browns home before sentencing As a condition of her bail agreement with the state she was ordered to live at her son s home in Worcester Massachusetts where she had been living prior to the trial 1 A tracking device was attached to her and she was given permission to leave her son s home only if he was accompanying her she later violated the terms of her release by destroying this device and rejoining her husband 7 On April 14 2007 the Concord Monitor reported that Edward and Elaine Brown recently ordered the clerk of the court to close their case citing themselves as the court and judge The Browns reportedly signed their filings with the court using new names Edward a Living Soul in the Body of the Lord of the House of Israel and Elaine a Living Soul in the Body of the Lord of the House of Israel The court rejected the filings ruling them frivolous 14 Browns residence editEdward Brown said that he had a stock of food and supplies and that his home could run on wind and solar generators even if cut off from the main grid 6 He also stated publicly that he did not intend to go to jail and vowed to resist arrest violently and die rather than go to prison 15 During the standoff a number of supporters were camped outside his home and were encouraged to record any attempt to take Brown from his house This policy of opening the door to supporters led to the successful arrest of the couple by United States Deputy Marshals who disguised themselves as supporters The 100 acre property at 401 Center of Town Road Plainfield New Hampshire was scheduled to be auctioned off in Concord New Hampshire on August 15 2014 by U S Marshals although no one bid at the auction The Browns implied in interviews that the woods around the house had explosive booby traps Federal officials therefore would not let interested bidders tour the property 16 In October 2015 however would be buyers were allowed to visit the property with an Internal Revenue Service official and the property sold for 205 000 at auction on October 22 2015 17 Beliefs about religion Zionism Judaism Freemasonry and taxes editThe Concord Monitor wrote The Browns changed their names in late March 2007 after converting to a non denominational form of Christianity they learned from a man named Sonny According to friends of the Browns Sonny who wears a long beard all white attire and sandals flew from Hawaii to New Hampshire to visit the Browns and shared his religious and legal teachings over several days 18 Elaine Brown was quoted as saying The only law book we now recognize is the Bible The only way we re coming out of our home is either as free man and free woman or in body bags 6 The Browns alleged that they were not United States citizens that they were non residents of the United States for tax purposes that the New Hampshire business tax laws were incorrect null and void and that labor could not be taxed 19 According to a New Hampshire newspaper the Browns had not paid some state taxes and face a state tax lien for business profit taxes of 343 000 The paper reported that with penalties and accumulated interest the combined federal and state tax amount owed by Edward and Elaine Brown was over three million dollars 20 In mid July 2007 Edward Brown also announced that he would stop paying school and town property taxes to the town of Plainfield New Hampshire A local newspaper quoted Brown as saying They don t provide me any services I m not going to contribute to them anymore 8 The Concord Monitor reported that property tax bills were mailed to residents of Plainfield on June 1 2007 with return envelopes The Monitor stated that when an employee of the town of Plainfield opened the return envelope from the Browns no check for the Browns property taxes was included Instead the Browns included a note with the following statement Nay Nay The land at 401 Center of Town Road Plainfield New Hampshire the Browns residence and all that is in and upon it including the Lords bodies are in the kingdom of heaven belonging to the Lord have been claimed by him and thus can be claimed by no man nor can any man have beneficial interest in it Stand down and away from the Lords land and the bodies of the Lord So it is written So it is done 21 Edward Brown was also quoted as having made comments about law enforcement officials and the judge in his case I wouldn t want to be this U S attorney I wouldn t want to be this judge or these other people This James John or anybody else that decides to come down here Their names are already out there They are just as vulnerable as I am And if they re so foolish and stupid to think that they re not hey doom on them 22 Edward Brown was reported to have stated in a radio interview in March 2007 in comments about federal authorities who were unwilling to see Brown s righteousness Once you ve used the lawful word you ve done it the absolute proper way and they still come at you they are now attacking the Creator himself or itself You kill them That is exactly what the Ten Commandments tell you to do 18 In early June 2007 Brown claimed that the law enforcement officials surrounding his properties were part of a Zionist Illuminati Freemason movement and that the federal government had no jurisdiction in New Hampshire 23 Referring to the warrants and court orders against him Brown said This is just paper This is fiction The entire American government is fiction We created it didn t we 23 The New Hampshire Union Leader also reported that the Browns believe the IRS and the federal income tax are part of a deliberate plot perpetrated by Freemasons to control the American people and eventually the world 8 In an interview on February 2 2007 on the radio show Constitution for the Defense Edward Brown was quoted as saying This is the beginning of one very huge movement I m not quite sure you understand the ramifications of what s going on right now This is massive This is international We are fed up with the Zionist Illuminati That s what this is all about Loud and clear Zionist Illuminati Lawyers whatever they are okay it s going to stop And if the judge is a member of that I know that McAuliffe i e Steven J McAuliffe the federal judge in Brown s tax case is I know that U S Attorney Colantuono is they d better stop This is a warning You can do whatever you want to me My job is to get the message out and I m getting the message out and I m warning you guys not you guys referring to the radio show hosts them to cease and desist their unlawful activity in this country and every other country because once this thing starts we re going to seek them out and hunt them down And we re going to bring them to justice So anybody wishes to join them you go right ahead and join them But I promise you long after I m gone they re going to seek out every one of you and your bloodline 24 On August 10 2007 the New Hampshire Union Leader reported that Edward Brown said that a war was spreading and becoming an uprising against the federal government eventually to develop into a revolution and that the war would come within eighteen months The Union Leader quoted Brown It has never ever been resolved without war an infuriated Brown shouted during an interview on his porch Wednesday August 8 2007 If federal agents storm Brown s property he and his supporters will come out shooting Brown said yesterday August 9 2007 that if those agents kill him or his wife Elaine his supporters will systematically find and kill Plainfield Police Chief Gordon Gillens Sullivan County Sheriff Michael Prozzo and others Brown says are sworn to protect him 8 According to the New Hampshire Union Leader He Ed Brown points his finger at Freemasons Zionist Jews and what he says is a secret society known as the Illuminati Brown said his extensive research shows these groups are all working together in a global conspiracy We re not conspiracy theorists Brown said settling into a chair on his unfinished concrete porch We deal with conspiracy facts Freemasonry and Judaism that is the truth That is the fact That is where all the world s problems come from I know for a fact that they re working together 18 Chronology of post trial events the standoff editFebruary 2007 edit On February 1 Ed Brown publishes an open letter restating his arguments against the government and pleading with supporters to come to his home to aid in his defense against the government 25 On February 13 prosecutors ask a court to seize the Browns property 26 On February 20 Elaine Brown returns to her home in order to be with her husband 27 On February 22 ruling her actions a violation of her bail agreement a federal judge issues a warrant for Elaine Brown s arrest 27 March 2007 edit On March 2 a federal judge signs an order for the Browns to pay 216 000 to the government or else face the seizure of their property including their home The order is to become final at their sentencing in April 28 April 2007 edit On April 24 U S District Judge Steven McAuliffe sentences Ed and Elaine Brown to five years and three months in prison each for concealing earnings and failing to pay federal income tax on nearly 2 million of income Neither of the Browns appeared in court for the sentencing 29 On April 26 Judge McAuliffe issues an order that the notices of appeal filed by the Browns on January 28 should be treated as having been filed on April 24 the Browns sentencing date and that their initially premature notices of appeal would be treated as having been timely filed The judge also orders that within thirty days the Browns should either file the appellate fee 455 each or file a motion for leave to proceed in forma pauperis 30 May 2007 edit On May 18 Ed and Elaine Brown stated that they did not intend to appeal their convictions on federal tax evasion charges They said they have abandoned man s law and now follow only the rules and laws put forth in the Bible 31 June 2007 edit On June 7 police SWAT teams and armored vehicles are seen gathering in a field near the Browns home United States Marshal Stephen Monier confirms that one Brown supporter was detained near the Browns property 32 Several sources later identify the Browns supporter as a man named Danny Riley and state that he was detained while walking the Browns dog Zoe 33 Monier s office later releases a press statement indicating that the government agents were not raiding the Browns home but were in the area to serve a warrant for the seizure of Elaine Brown s dental office in West Lebanon New Hampshire 34 Subsequent testimony at trial revealed that this operation was in fact an arrest attempt 35 In the evening of June 7 Riley records a video describing his encounter with and detainment by federal agents earlier that day 33 In the video Riley claims that one camouflaged agent fired two shots over his head after he fled from the agent once happening upon him hiding in the woods near the Browns property Riley claims that after being tackled and tasered he was threatened with 15 years in jail by the FBI unless he told the media that the siege was expected and planned for and was not the outcome of an abortive attempt to serve a warrant citation needed On June 18 the Browns host a press conference at their home with Randy Weaver whose wife and 14 year old son had been killed by federal agents during a standoff in Ruby Ridge Idaho in 1992 Weaver voices his support for the Browns and the Browns reiterate their intentions to avoid arrest by the government 36 July 2007 edit On July 14 the Browns hosted a small concert at their Plainfield property 37 The concert was organized by the We The People Radio Network to save the Browns and drew an estimated crowd of 200 people Dave Cahill Poker Face and others performed On July 17 a Chevrolet Blazer sport utility vehicle SUV owned by Elaine Brown is seized by the United States marshal after the SUV is involved in a traffic accident in which a 17 year old girl was injured and her Chrysler Concorde sedan totaled 38 The driver of the SUV was identified as Jason Gerhard of Brookhaven New York According to the girl s mother Judy Dunham Gerhard did not immediately stop and after returning to the scene of the accident refused to provide his personal information to the 17 year old girl During his daily internet radio broadcast Ed Brown confirmed that a friend had been using Elaine Brown s vehicle to go buy food 39 U S Marshal Stephen Monier confirmed that the vehicle had been impounded and that he was investigating the circumstances of the incident On July 28 reports of 30 40 shots fired at the Browns property were posted on a website 40 A local media report contradicts this stating that there was no law enforcement activity at the property and that p eople who live in that area also report no activity 41 August 2007 edit On August 22 the Concord Monitor reports that Ed and Elaine Brown have succeeded in first recruiting and then driving out an ever changing cast of supporters from across the country 42 September 2007 edit On September 12 four men are arrested by the United States Marshals Service for allegedly helping to obstruct justice in connection with the Browns standoff Charges against the four include accessory after the fact and possession and use of a firearm in relation to a crime of violence 43 October 4 2007 arrest The standoff ends edit On October 4 2007 Ed and Elaine Brown were arrested without incident ending the standoff United States Marshal Stephen Monier stated The Browns may now begin serving their 63 month federal prison terms High profile situations like this are always difficult but they don t have to be tragic I m glad no one was injured and that the community remained safe throughout the operation 2 The Browns were arrested by undercover officers who were invited by the Browns into the Brown residence on the evening of Thursday October 4 2007 B efore the couple realized they weren t supporters they were already under arrest 44 A local television station quoted U S Marshal Monier as saying Ultimately this open door policy that they the Browns seemed to have which allowed the Browns to have some supporters bring them supplies welcome followers and even host a picnic this proved to be their undoing They invited us in We escorted them out 18 After the arrests law enforcement personnel began searching the home and found weapons ammunition explosive devices and booby traps 18 Law enforcement officials found twenty suspected pipe bombs nine destructive devices bags of high explosives hanging in the trees smoke grenades materials for partially constructed nail bombs two 50 caliber rifles 18 other guns and over 60 000 rounds of ammunition 45 At a news conference on October 5 2007 U S Marshal Monier said that even more charges against the imprisoned Edward and Elaine Brown were likely By their continuing actions allegedly to obstruct justice to encourage others to assist them to obstruct justice by making threats toward law enforcement and other governmental officials they have turned this into more than a tax case 46 Prison life editShortly after his imprisonment Edward Brown claimed that he has been mistreated tasered gassed subjected to sensory deprivation and isolated from other inmates 47 Trials and guilty verdicts in connection with the standoff editBoth Edward and Elaine Brown and some of their followers were subsequently charged tried and found guilty of crimes in connection with the standoff Convictions of followers edit Four individuals who assisted Ed and Elaine Brown in the standoff were convicted in connection with the matter Danny Riley of Cohoes New York was sentenced to 36 years in federal prison after having been convicted of helping to supply the Browns and of stockpiling weapons and threatening law enforcement officials Riley was convicted of conspiracy aiding and abetting and using guns and bombs in connection with the standoff 48 49 Also convicted in other trials were Jason Gerhard 50 of Brookhaven New York sentenced to twenty years in prison Cirino Gonzalez 51 of Alice Texas sentenced to eight years in prison and Robert Wolffe 52 of Randolph Vermont who was sentenced to two and a half years 48 2009 indictment trial and guilty verdicts for the Browns edit As a result of the events during the standoff Edward and Elaine Brown were indicted on January 21 2009 by a federal grand jury 53 54 8 in Concord New Hampshire and were charged with knowingly and willfully conspiring by force intimidation and threat to prevent employees of the United States Marshals Service in the discharge of official duties in the arrest of the Browns in violation of 18 U S C 372 conspiracy to commit an offense against the United States in violation of 18 U S C 371 and subsections a and b of 18 U S C 111 carrying and possessing a firearm in connection with a crime of violence in violation of subparagraphs A and B of paragraph 1 of subsection c of 18 U S C 924 being a felon in possession of a firearm in violation of paragraph 1 of subsection g of 18 U S C 922 obstruction of justice in violation of 18 U S C 1503 and failure to appear for sentencing in violation of 18 U S C 3146 Edward Brown was also charged with one count of failure to appear for trial in violation of 18 U S C 3146 See Indictment United States v Edward Brown and Elaine Brown 55 The Browns filed numerous pre trial motions contending among other things that the United States is owned by Paine Webber and that the most powerful court in America is not the United States Supreme Court but the Supreme Court of Pennsylvania 56 According to the Concord Monitor the Browns filed about 30 motions expressing views that their case is governed by commercial law that they are not the people named in the indictment that the federal government has no authority and that they can resolve all charges with promissory notes for billions of dollars 18 The Browns also claimed The U S has not had a Treasury since 1921 The United States does not have any employees because there is no longer a United States There are no judicial courts in America and there has not been since 1789 There have not been any Judges in America since 1789 The Revolutionary War was a fraud America is a British colony Britain is owned by the Vatican and A 1040 form Form 1040 U S Individual Income Tax Return is for tribute paid to Britain 57 Elaine Brown s court appointed lawyer requested that her competency be evaluated 56 On June 2 2009 the court ruled that Edward and Elaine Brown were competent to stand trial 18 On July 9 2009 Edward and Elaine Brown were found guilty by the federal district court jury of all counts charged 58 59 On October 2 2009 Elaine Brown was sentenced to 35 years in a Federal prison 60 8 In January 2010 Edward Brown was sentenced to 37 years in prison 8 Edward and Elaine Brown appealed these convictions to the United States Court of Appeals for the First Circuit but the convictions were upheld by the Court of Appeals on January 19 2012 61 Elaine Brown filed a petition for writ of certiorari with the United States Supreme Court but the Supreme Court denied her petition on May 21 2012 62 Edward Brown is scheduled for release on June 9 2034 when he would be about 92 years old 63 Elaine Brown was originally scheduled for release in November 2042 However her sentence was shorted to time served as a result of a U S Supreme Court decision in another case which found the minimum sentencing in weapons laws in this case a 30 year minimum for use of explosives was invalid 64 She was released on February 28 2020 and has sought divorce Ed Brown requested a reduction to time served at appeal but the use of explosives count was reduced to 300 months so he would have roughly 17 additional years over his 13 served 65 66 See also editPotentially dangerous taxpayer Pseudolaw Redemption movement Strawman theory Tax protester conspiracy arguments Tax protester history in the United States Taxation in the United StatesReferences edit a b c d e f Man Holed Up in Home After Tax Verdict Associated Press 2007 01 18 a b U S Marshal Convicted tax evaders arrested Archived from the original on 2008 01 20 Retrieved 2007 10 05 Tax evaders caught by cops posing as fans US news Crime amp courts NBC News NBC News 5 October 2007 Feds tricked holed up tax evaders cnn com Sovereign Citizens A Growing Threat to Law Enforcement Law Enforcement Bulletin FBI Counterterrorism Analysis Section September 1 2011 retrieved 2018 01 12 a b c Kathryn Marchocki 29 April 2007 Freedom or body bags say Browns unionleader com Archived from the original on September 26 2007 a b Browns get five years Concord Monitor 2007 04 25 Archived from the original on 2007 08 24 a b c d e f g h Marathon bombing victims with New Hampshire ties consider jury s decision just 0 unionleader com Archived from the original on 2007 09 29 Retrieved 2007 06 22 a b c d e Archived copy Archived from the original on 2007 09 26 Retrieved 2007 06 18 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link In this regard see 26 U S C 1 26 U S C 61 26 U S C 63 26 U S C 6011 26 U S C 6012 26 U S C 6151 26 U S C 6651 and 26 U S C 7203 and Tax protester statutory arguments See also page 80 of the 2006 Instructions for Form 1040 U S Individual Income Tax Return Tax Fugitive Barricaded in House Show Us the Law and We ll Pay Fox News 18 June 2022 See Jury Verdict docket entry 133 Jan 18 2007 United States of America v Elaine A Brown and Edward Lewis Brown Defendants case no 1 06 cr 00071 SM ALL United States District Court for the District of New Hampshire Concord and compare to Indictment docket entry 1 April 4 2006 United States of America v Elaine A Brown and Edward Lewis Brown Defendants case no 1 06 cr 00071 SM ALL United States District Court for the District of New Hampshire Concord See Indictment docket entry 1 April 4 2006 United States of America v Elaine A Brown and Edward Lewis Brown Defendants case no 1 06 cr 00071 SM ALL United States District Court for the District of New Hampshire Concord PLAINFIELD One judge enough in Brown case Concord Monitor Concord Monitor Archived from the original on 2016 03 03 Marshals pretended to be supporters to lure N H couple The Boston Globe boston com Pricey possibly bomb laden property no easy sell in New Hampshire Fox News 20 March 2015 Sold 100 wooded acres in New Hampshire possibly booby trapped Reuters 2015 10 22 Retrieved 2015 11 04 a b c d e f g Id Indictment docket entry 1 April 4 2006 United States of America v Elaine A Brown and Edward Lewis Brown Defendants case no 1 06 cr 00071 SM ALL United States District Court for the District of New Hampshire Concord NH news sports opinion amp photos Concord Monitor concordmonitor com Archived from the original on 2014 08 19 NH news sports opinion amp photos Concord Monitor concordmonitor com Archived from the original on 2014 08 19 NH news sports opinion amp photos Concord Monitor cmonitor com Archived from the original on 2007 09 27 Retrieved 2019 08 04 a b Senz Kristen 2007 06 08 Ed Brown says Feds have no jurisdiction in New Hampshire New Hampshire Union Leader Archived from the original on 2007 09 29 Retrieved 2007 10 20 NH news sports opinion amp photos Concord Monitor cmonitor com Archived from the original on 2007 09 27 Retrieved 2018 10 06 Ed Browns s 2 1 07 Letter Archived from the original on 2007 02 19 Feds To Court Seize Tax Evader s Property Associated Press 2007 02 14 Archived from the original on 2007 02 17 a b Wife defies judge s order returns to holed up husband New Hampshire Union Leader 2007 02 22 Archived from the original on 2007 09 29 Retrieved 2007 02 23 Plainfield Tax Evaders Must Pay Money or Lose Property Associated Press 2007 03 03 Archived from the original on 2007 03 10 Plainfield Tax Evaders Sentenced To 63 Months In Prison Associated Press 2007 04 24 Archived from the original on 2007 09 27 Retrieved 2007 04 24 Order docket entry 175 April 26 2007 United States of America v Elaine A Brown and Edward Lewis Brown Defendants case no 1 06 cr 00071 SM ALL United States District Court for the District of New Hampshire Concord Couple won t fight verdict of tax evasion New Hampshire Union Leader 2007 05 19 Archived from the original on 2007 09 29 Retrieved 2007 05 23 Officials No Raid Planned On Tax Evaders Supporter Detained Associated Press 2007 06 07 Archived from the original on 2007 09 27 Retrieved 2007 06 07 a b SHOW US THE INHERENT LAW questforfairtrialinconcordnh blogspot com US Marshals Serve Warrant to Seize Brown s Dental Office 2007 06 07 Archived from the original on 2007 06 26 Marshals tried to nab Brown in June 2008 04 02 Archived from the original on 2008 04 08 Ruby Ridge figure visits N H tax evaders Associated Press 2007 06 19 Browns bash draws about 200 New Hampshire Union Leader 2007 07 15 Archived from the original on 2016 03 03 Retrieved 2007 07 17 Robidoux Carol Brown SUV seized after crash Archived from the original on 2007 09 29 Retrieved 2007 08 10 Sanger Katz Margot Feds grab Brown car Archived from the original on 2014 08 19 Retrieved 2007 08 10 Shots Fired on Brown Property 9 11 Truth 2007 07 28 Police No Activity At Home Of Couple Convicted Of Tax Evasion WMUR New Hampshire 2007 07 29 Archived from the original on 2007 09 27 Retrieved 2007 07 29 PLAINFIELD Browns shake up entourage Concord Monitor Archived from the original on 2014 10 06 Retrieved 2014 10 06 NH news sports opinion amp photos Concord Monitor concordmonitor com Archived from the original on 2007 10 23 Marshals Posed As Supporters To Arrest Browns WMUR 17 May 2012 Archived from the original on 2008 09 06 Retrieved 2007 10 05 NH news sports opinion amp photos Concord Monitor concordmonitor com Archived from the original on 2014 08 19 Archived copy Archived from the original on 2018 12 27 Retrieved 2007 10 06 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link Sanger Katz Margot 2007 10 19 When Time Came Ed Brown Folded Concord Monitor Archived from the original on 2007 10 25 a b NH news sports opinion amp photos Concord Monitor concordmonitor com Archived from the original on 2010 01 23 Daniel Riley inmate 14528 052 released January 31 2020 Inmate Locator bop gov Archived from the original on 2011 05 25 Retrieved 2008 12 09 Jason Gerhard inmate 20229 045 released on January 30 2020 Inmate Locator bop gov Archived from the original on 2011 05 25 Retrieved 2008 10 30 Cirino Gonzalez inmate 76342 179 released on August 29 2014 Inmate Locator bop gov Archived from the original on 2011 05 25 Retrieved 2008 10 30 Robert Wolffe inmate 09879 049 released November 16 2009 Inmate Locator bop gov Archived from the original on 2011 05 25 Retrieved 2008 10 30 NH news sports opinion amp photos Concord Monitor concordmonitor com Archived from the original on 2014 08 19 N H tax evaders face slew of new charges reformer com Archived from the original on 2011 06 06 Retrieved 2009 02 19 Docket entry 1 Jan 21 2009 case no 1 09 cr 00030 GZS United States District Court for the District of New Hampshire Concord a b NH news sports opinion amp photos Concord Monitor concordmonitor com Archived from the original on 2014 08 19 Affidavit of Government Fraud by Edward Lewis Brown Creditor Holder in due Course with unlimited commercial liability and Elaine Alice Brown Creditor Holder in due Course with unlimited commercial liability docket entry 97 June 2 2009 United States v Edward Brown and Elaine Brown case no 1 09 cr 00030 GZS United States District Court for the District of New Hampshire Concord https www google com hostednews ap article ALeqM5jNFgaorE2z9cYaXyjNlc0rQtQznQD99B3L3G0 dead link NH news sports opinion amp photos Concord Monitor concordmonitor com Archived from the original on 2014 08 19 Elaine Brown Sentenced to 35 Years New Hampshire News Story WMUR New Hampshire Archived from the original on 2011 09 28 Retrieved 2009 10 02 Google Scholar google com Order docket 11 9926 May 21 2012 Elaine Brown v United States U S Supreme Court Edward Brown inmate 03923 049 Inmate Locator bop gov Archived from the original on 2011 06 29 Retrieved 2010 03 13 Kathy McCormack Woman who was in armed standoff over tax evasion to be freed Jan 31 2020 Associated Press at 1 McCormack Kathy September 29 2020 Tax protester in 2007 armed standoff in NH resentenced will remain in prison WMUR TV AP retrieved December 6 2021 Feely Paul September 29 2020 Tax protester Ed Brown to remain in prison for role in 2007 armed standoff New Hampshire Union Leader retrieved December 6 2021External links editBombs Taxes and Red Crayons Blog daily updates on the 2009 Brown trial the 2008 supporter trial including court dockets and documents Archived Copy from around the point updating ceased America Freedom To Fascism Media Team interview of the Browns on 6 6 07 Ed and Elaine Brown s Official Website created by Shaun Kranish archived by The Wayback Machine February 20 2012 Ed amp Elaine Brown s Myspace page Official Ed Brown Video Blog videos of interviews with Ed and Elaine Brown Danny Riley s video The Truth About Frivolous Tax Arguments IRS PDF File Ed amp Elaine Brown s Media Press Conference 6 18 2007 on YouTube Select Trial Documents filed in Case 1 06 cr 00071 JD Retrieved from https en wikipedia org w index php title Edward and Elaine Brown amp oldid 1217341508, wikipedia, wiki, book, books, library,

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