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U.S. v. COOPER

No. 98-1144.

170 F.3d 691 (1999)

UNITED STATES of America, Plaintiff-Appellee, v. Alan D. COOPER, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided March 10, 1999.

Rehearing and Suggestion for Rehearing Denied April 23, 1999.

Attorney(s) appearing for the Case

Peggy A. Lautenschlager (submitted), Office of the United States Attorney, Madison, WI, for Plaintiff-Appellee.

Alan D. Cooper, Federal Prison Camp, Duluth, MN, for Defendant-Appellant.

Before POSNER, Chief Judge, and EASTERBROOK and KANNE, Circuit Judges.

Rehearing and Suggestion for Rehearing En Banc Denied April 23, 1999.

POSNER, Chief Judge.

Alan Cooper was convicted of tax fraud, sentenced to 46 months in prison, and pursuant to the tax-fraud statute, 26 U.S.C. § 7206, ordered as part of the sentence to pay the costs of prosecution, $19,123.77. He appeals, making typical, and wholly frivolous, tax-protester arguments, such as that only residents of Washington, D.C., and other federal enclaves are subject...

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