Lawrence Lockman

[Lambkin]

Reading about the idiotic things Maine state rep Lawrence Lockman has said, I noticed he was described as a former tax denier, but I don't think he has come up on Quatloos before. Is anyone acquainted with his history?
http://www.inquisitr.com/1153222/lawren ... -be-legal/

Lawrence Lockman, a Republican state rep in Maine who is known as one of the most conservative members of that state’s legislature, has finally expressed regret for comments he made in 1990 in which he described rape as “pursuit of sexual freedom” and said the crime should be legal.

Beginning his public involvement in politics as a tax protester, Lawrence Lockman refused to pay income tax, arguing that collection of the tax by the federal government was unconstitutional. In 1983 a federal court ordered Lockman to pay $17,000 in taxes that he claimed the government had no right to collect.

http://thetippingpoint.bangordailynews. ... extremism/

In 1981, Lockman founded a group called Maine Patriots (almost 30 years before Amy Hale would form a tea party group by the same name) and began espousing an extreme-right conspiracy theory that federal and state income taxes were voluntary and tax enforcement by the IRS was unconstitutional. He had stopped paying his own taxes in 1975 and gave speeches and held meetings urging others to follow his lead.

Even a hearing in federal tax court in Boston in 1983 during which his arguments were found to be “frivolous” and he was found to owe more than $17,000 didn’t seem to slow him down. In a 1984 interview with the Lewiston Daily Sun he declared that “according to the Constitution of the United States, the federal government has no authority to force people to pay income taxes” and expressed his admiration for tax resister Gordon Kahl, a Posse Comitatus leader who had recently died in a shootout with law enforcement after he and his men killed two U.S. Marshalls.

[Famspear]

Here's a case that might be his:

Lawrence E. Lockman v. Commissioner, 50 T.C.M. (CCH) 790, T.C. Memo. 1985-427 (1985).

See:

http://scholar.google.com/scholar_case? ... s_sdt=6,44

EDIT: Here's an excerpt:

Instead of attempting to carry his burden of proof petitioner launched into an intemperate attack upon the IRS, accusing it, inter alia, of intimidation, KGB tactics, harassment, fraud, and theft. Notwithstanding his protest that he is not a tax protester, he is precisely that. He has made numerous and extended arguments that the labor which he "sold" was valuable and not taxable because the "consideration" that he received therefor was not shown to be greater than his "basis" therein; that he signed the W-4 forms under duress; that there was failure to comply with the Privacy Act; and that the deficiencies were erroneous for various other reasons, none of which have any validity. Such contentions have frequently been held to be frivolous. We need not pursue the matter any further.

The burden of proof as to the additions for fraud was upon the Government, and we are satisfied that it has carried that burden with the required clear and convincing evidence. Petitioner is a highly knowledgeable, sophisticated, and articulate person, having considerable familiarity with our tax laws. He filed income tax returns for the years 1970 through 1975, prior to embarking on his campaign of tax protest. He knew full well that he owed taxes for the years in issue, 1980 and 1981. He filed false W-4 and W-4E forms. We have no doubt on the evidence that fraud has been established, and we so find as a fact.

[notorial dissent]

Beyond scary, I thought Maine had more sense than that.

He is definitely a TP, and sounds to be complete nutter in the bargain.