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U.S. v. BELL

No. 04-1640.

414 F.3d 474 (2005)

UNITED STATES of America v. Thurston Paul BELL, Appellant.

United States Court of Appeals, Third Circuit.

Filed July 12, 2005.

Attorney(s) appearing for the Case

Anthony N. Thomas, (Argued), Jeffrey J. Wood, Thomas & Associates, Harrisburg, Pennsylvania, for Appellant.

Paula K. Speck, (Argued), Jonathan S. Cohen, John Schumann, Richard T. Morrison, United States Department of Justice, Tax Division, Washington, D.C., for Appellee.

Before SCIRICA, Chief Judge, RENDELL and FISHER, Circuit Judges.

OPINION OF THE COURT

SCIRICA, Chief Judge.

At issue is whether a permanent injunction barring defendant Thurston Paul Bell from promoting and selling unlawful tax advice is permissible under the First Amendment. We will affirm the injunction with modifications.

I.

Thurston Paul Bell is a professional tax protester who ran a business and a website selling bogus strategies to clients endeavoring to avoid paying taxes. In the 1980s, he worked...

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