Excerpts from the gov's sentencing memo:
Defendant John Michael Crim flagrantly defrauded the United States for decades and caused a loss to our country approaching $20,000,000. In his deeply narcissistic world-view, Crim styled himself as a “sovereign” entity— someone who was entitled to enjoy all of the protection of the federal, state, and local governments where he resided without any concomitant responsibility to pay his fair share for those services. Not content to defraud the United States on his own, Crim made it his life’s work since the late 1980's to recruit and assist others in their efforts to “opt-out” of the tax system (a euphemism for fraud). He appears before this Court for sentencing without a hint of remorse for his conduct— indeed, without abandoning his criminal conduct— and a defiance that suggests his intent to resume his criminal activity at the first opportunity. For these reasons, as well as for the reasons provided below, the government recommends a sentence of incarceration consistent with the advisory sentencing guidelines range (151-188 months), as limited by the statutory maximum punishment in this case (96 months).
Indeed, it appears that Crim has continued to operate his international criminal enterprise while incarcerated. In late 2007, Crim’s family solicited donations on his behalf for his legal defense fund. See December 1, 2007 Letter (attached). In this letter to CTC supporters, the Crim family member(s) noted that Trustee Services— an international arm of CTC— continued to service clients and would continue to do so following John Crim’s criminal trial.5
Footnote 5 The irony of this letter is rich. John Crim caused his family to update customers on his legal situation and to solicit donations to pay for his two retained defense attorneys at trial, while he refused to provide any money for the legal defense of his son, Paul Crim, whose legal expenses were consequently paid by this Court and who was forced to live with his courtappointed attorney throughout the trial as a result of his father’s refusal to share any financial assistance.
http://www.cheatingfrenzy.com/crimsentmemo.pdfDemo.