Agents wearing bulletproof vests and side arms raided his office and threw Dr. Roebuck in the county jail without bail for willful failure to file an income tax return and because he very correctly interpreted the withholding laws and stopped withholding taxes from his employees paychecks. Judge Terrance Boyle stated that this Christian man who never hurt a flea was "unfit to walk the streets of their town." Did Dr. Roebuck, an educated man, just decide to stop voluntarily filing and paying taxes without first researching the law? Hardly. He spent eight years studying and researching the law.