failed to file income tax returns for years 1999 through 2004 while receiving over $1.5 million in gross income. The government also charged that for years 1997 and 1998 Clayton filed false amended returns, claiming refunds of over $160,000. Criminal investigators of the Internal Revenue Service had gathered information on Clayton during the IRS investigation of Larken Rose (see above). According to the prosecutor's office, Clayton "disregarded multiple written notices from the Internal Revenue Service informing him that his 861 argument was without merit", and Clayton "had also been told the same thing by two Certified Public Accountants". On December 15, 2006, Clayton was sentenced to five years in prison and a fine of $50,000, plus a requirement that he pay over $7,400 in prosecution costs. He appealed, but his conviction was upheld on appeal. In 2006, the government alleged that actor Wesley Snipes fraudulently attempted to obtain tax refunds using the 861 argument. On February 1, 2008, Snipes was found guilty on three misdemeanor counts of failing to file Federal income tax returns. He was acquitted on one felony count of conspiracy to defraud the government and one felony count of filing a false claim with the government. Following the acquittal, Snipes faced up to three years in prison, rather than the 16 years the felony charges could have brought. On April 24, 2008, Snipes was sentenced to three years in prison. Wesley Snipes' appeal of the three-year sentence was denied by a federal appeals court on Friday, July 16, 2010. He was released to home confinement on April 2, 2013. Co-defendant Eddie Ray Kahn was sentenced to ten years in prison, and another defendant, Douglas Rosile, was sentenced to four and half years in prison. In another, less widely reported 2008 case, Clifford B. Marston was convicted of tax evasion and related claims despite his argument that his non-filing was based on a good faith belief that his income was not taxable. Marston's conviction was upheld in part because he failed to file even after he became aware that Larken Rose (a proponent of the 861 argument) had been convicted of tax-related offenses. References External links IRS Debunks Frivolous Tax Arguments Law professor debunks 861 argument Tax protesters Sovereign citizen movement Pseudolaw