“Lost Horizons” web site owner and publisher of “Cracking the Code sentenced to 33 monthsSubmitted by Clay Carey on Wed, 04/21/2010 - 17:59
Hendrickson is a two-time loser in federal criminal tax cases. His first loss came in the early 1990s, when he pleaded guilty to one count of willfully failing to file an income tax return and one count of conspiracy to place an incendiary device in the United States mail. United States v. Peter Hendrickson, No. 2:1991cr80930 (U.S.D.C. E.D. Mich.). Hendrickson was sentenced to 21 months in prison, and was released on 8/25/1993 (register # 15406-039, Bureau of Prisons, U.S. Dep't of Justice).
The conspiracy charge was based on a firebomb put into the mail at the United States Post Office in Royal Oak, Michigan, on April 16, 1990, the last day for filing federal income tax returns that year. The bomb went off in the post office, injuring a postal worker and a bystander. Hendrickson was apparently able to get a favorable sentencing recommendation for himself (and get charges dropped against his then girlfriend, later wife) by secretly tape-recording one of his co-conspirators and testifying against him. The courts ruled that the tape-recording was Hendrickson's own idea, and not part of any agreement with the United States government, so the secret, warrantless taping did not violate the 4th Amendment. United States v. Scott Scarborough, 43 F.3d 1021 (6th Cir. 1994). See also United States v. Karen Scarborough, 30 F.3d 135 (6th Cir. 1994) (per curiam).
After his release from prison, Hendrickson apparently encountered financial problems. He and his wife filed Chapter 7 bankruptcy on November 4, 1996 (case no. 96-54793, U.S. Bankr. Ct. E.D. Mich.), and they received their bankruptcy discharge on February 18, 1997.
According to information filed by the Department of Justice in Hendrickson's latest criminal case (see below), Hendrickson's contentions regarding the federal income tax have changed over time. After he was released from prison, Hendrickson allegedly filed tax returns that accurately reported his wages and income, but he altered the jurat (the "under penalty of perjury" language near the signature space) on his tax return to show his disagreement with the income tax on wages. According to the Justice Department, the Internal Revenue Service began refusing to accept Hendrickson’s returns beginning with the year 2000 return, as a document with an altered jurat has been held by the courts not to be a valid federal income tax return.
Full story here: http://tpgurus.wikidot.com/peter-hendrickson
Site also has info on the Browns and other well known tax protesters.