UNITED STATES DISTRICT COURT 

DISTRICT OF NEW HAMPSHIRE 

UNITED STATES OF AMERICA 

v. Criminal No. 07-189-GZS 

DANIEL RILEY, JASON GERHARD and 

CIRINO GONZALEZ, 

 Defendants 

ORDER ON GOVERNMENT’S MOTION IN LIMINE RE: INTERNAL 

 REVENUE SERVICE’S AUTHORITY TO COLLECT PERSONAL INCOME TAXES 

 The Government has filed a Motion in Limine requesting that the Defendants be 

prevented from introducing evidence that the Internal Revenue Service (“IRS”) does not have the 

legal authority to collect personal income taxes. (Docket # 157.) In its Motion, the Government 

states that at trial it will offer the testimony of Deputy United States Marshal Jamie Berry to, 

among other things, describe the prosecution of Edward Brown and Elaine Brown and the 

circumstances under which federal warrants were issued for the Browns’ arrests. The 

Government further asserts that Deputy Marshal Berry will explain that the Browns allowed a 

number of people, including the defendants, who shared their belief that the IRS lacks the 

authority to collect personal income taxes, to enter and remain in their home for varying periods 

of time while they (the Browns) were fugitives. This testimony is admissible and necessary to 

provide factual background to the offenses that are charged in this case. Defendants have 

objected to the Government’s Motion to exclude them from offering evidence on the IRS’s 

authority to collect personal income taxes, stating that they will seek to introduce such evidence 

goes to Defendant’s state of mind or legal position with respect to the “legal authority to collect 

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personal income taxes.” Defendant Gonzalez’s Partial Objection to the Government’s Motion in 

Limine (Docket # 183); Defendant Gerhard’s Partial Objection to the Government’s Motion in 

Limine (Docket # 189); see also Defendant Riley’s Objection to Government’s Motion in Limine 

(Docket # 205). Defendants have, however, failed to identify how an individual’s state of mind 

or an individual’s legal position on the IRS’s authority to collect personal income taxes is 

relevant to any asserted defense in this case. Even if relevant, the Court believes such evidence 

is subject to exclusion under Federal Rules of Evidence 403 and 611. 

Accordingly, the Court ORDERS that the Government’s Motion in Limine be, and it is 

hereby, GRANTED. Defendants shall not argue to the jury or attempt to present evidence on 

the issue of whether the IRS in fact has the legal authority to collect personal income tax. To the 

extent any Defendant believes evidence or argument excluded by this Order should be allowed 

because of developments during trial, the Court further ORDERS that such Defendant shall raise 

the issue with the Court out of the presence of the jury before any Defendant makes reference to 

or asks a question intended to elicit a response with respect to the IRS’s authority to collect 

personal income taxes. 

/s/ George Z. Singal__________________ 

 Chief United States District Judge 

Dated this 14th day of February, 2008. 

 

 

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