United States v. Michael G. Kuball

Michael Kuball was convicted of violating 26 U.S.C. §§ 7206 and 7212. He filed Form 1099 information returns that falsely reported payments of over $900,000 in non-employee compensation to eight persons. He also filed a Form 1040 tax return that falsely reported income of more than $900,-000 from a "default judgment” and claimed a refund of over $600,000.

He was sentenced to 6 months in prison and fined $600. On appeal, he argues that the evidence was insufficient to support the verdict, and that the tax filings were protected protest speech. We affirm both his sentence and conviction.

I

Kuball failed to file income tax returns from 1980 to 1988. Because the IRS was unable to collect the taxes owed, his wages and truck were seized.

He subsequently sent a series of letters and documents to his former employer, a tow truck operator, and 6 past and present IRS employees. His former employer had complied with the IRS’ levy of his wages, and the tow truck operator had helped the IRS seize his truck. One IRS employee had arranged for the levy of his wages and the seizure of his truck. The other IRS employees’ names appeared on the liens or the levies.

He sent letters to those…