Bey v. Indiana

Bey, a self-described “Aboriginal Indigenous Moorish-American,” sought to enjoin state and county officials from taxing his Marion County real estate, a refund of taxes he has paid, and $11.5 billion in compensation. The Seventh Circuit affirmed dismissal, rejecting Bey’s claim to be a “sovereign citizen” who cannot lawfully be taxed by Indiana or its subdivisions in the absence of a contract between them and him. The court explored the history of the “sovereign citizen” movement and its connection to some members the Moorish Science Temple of America (MSTA). Proponents argue, “without any basis in fact,” that as a result of eighteenth-century treaties the United States has no jurisdiction over its Moorish inhabitants, who are therefore under no obligation to pay taxes. Bey “is a U.S. citizen and therefore unlike foreign diplomats has no immunity from U.S. law … his suit is frivolous and … he was lucky to be spared sanctions.” View "Bey v. Indiana" on Justia Law

Posted in: Tax Law

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