Opinion ID: 1013090
Heading Depth: 3
Heading Rank: 2

Heading: Obstruction of IRS Agents.

Text: In June 1996, in response to IRS efforts to collect overdue federal income taxes from him for tax years 1991 through 1994, Stern began sending letters to the IRS in which he denied his tax obligations and threatened to penalize IRS Officer William Sizer in the amount of one million dollars, as well as report him to the criminal authorities. Thereafter, accompanied by IRS criminal investigator Frank Houle, IRS revenue agents met with Stern in an effort to explain his tax liability. Shortly thereafter, Stern sent correspondence to the agents, threatening them with criminal investigations and possible arrest if they did not cease their collection activities. Some of Stern’s threatening correspondence was purportedly issued by Our One Supreme Court, which was a common law court located in Macon County, North Carolina. Stern greatly participated in creating Our One Supreme Court around the same time that he had attempted to negotiate the Comp- 4 UNITED STATES v. STERN troller Warrants. In response to Stern’s threatening correspondence, some IRS agents began taking precautionary measures to ensure their own safety and the safety of their families. In conducting a threat assessment of Stern, Agent Houle inquired of Stern about his association with Our One Supreme Court. Stern informed Agent Houle that he was the Chief Justice of Our One Supreme Court, and provided Agent Houle a copy of the court’s rules. Such rules provided for marshals to serve process and a militia to enforce the dictates of the court with force in arms. Agent Houle’s investigation also revealed that Our One Supreme Court had generated numerous documents threatening IRS employees with multimillion dollar judgments and the filing of liens. Beginning on December 13, 1996, the IRS issued four or five levies on known income sources for Stern. Stern responded by sending affidavit[s] of probable cause for the prosecution of criminal acts to the IRS agents involved in his case, which documents specifically called for the arrest of such agents. (J.A. 226). Concerns for the safety of these IRS agents raised by these documents generally impeded such agents’ ability to perform their official duties. In addition, Stern impeded IRS efforts to assess the value of his home by posting a no trespassing sign at the entrance to his property. Notably, the sign was specifically directed to federal law enforcement officers and federal civil servants, and warned of consequences to the trespasser. Stern next filed a petition with the United States Court of Appeals for the Fourth Circuit, seeking injunctive relief to restrain the IRS from collecting unpaid taxes, penalties, and interest from him. In addition, the petition sought compensatory damages for the IRS’s actions in attempting to collect his unpaid taxes and for alleged violations of the Freedom of Information Act, 5 U.S.C. § 522. This court denied Stern’s petition as devoid of merit. In re: Peter Kay Stern, 114 F.3d 1177, 1997 WL 325437 (4th Cir. June 16, 1997) (unpublished). As the direct result of Stern’s threatening and harassing conduct, the IRS ceased its collection activities with respect to Stern’s federal income tax liabilities. At the time of Stern’s criminal trial, his federal income tax liabilities remained outstanding. UNITED STATES v. STERN 5 Stern’s conduct in response to the IRS’s collection activities is the subject of Count Two of the indictment, which charged him with obstructing the work of IRS agents. 26 U.S.C. § 7212(a). C. Threatened Kidnappings of Two Federal Judges. On January 30, 1996, Stern, in his capacity as Chief Justice of Our One Supreme Court, sent a package through the United States Postal Service to the federal courthouse in Charlotte, North Carolina. The package included documents issued by Our One Supreme Court and signed by Stern as Chief Justice, which documents threatened to kidnap United States District Judges Graham C. Mullen and Richard L. Voorhees, if federal prisoner John Anthony Norris was not released from federal custody. The threats led to heightened security measures for the federal judges involved and the district court in general. Stern’s conduct in this regard is the subject of Counts Four, Five, Six, and Seven of the indictment. Count Four charged Stern with threatening to kidnap Judge Mullen, with intent to impede, intimi- date, interfere with, and retaliate against Judge Mullen while he was engaged in or on account of the performance of his official duties, (J.A. 87). 18 U.S.C. § 115. Count Five charged the same crime as Count Four, with the exception that Judge Voorhees was the subject of the kidnapping threat. Count Six charged Stern with sending a threatening communication (i.e., the threat to kidnap Judge Mullen) through the United States Postal Service. 18 U.S.C. § 876. Count Seven charged the same crime as Count Six, with the exception that Judge Voorhees was the subject of the kidnapping threat.