A Baton Rouge tax protester was sentenced to more than six years in federal prison Monday for his jury conviction on six felony charges involving false tax returns and interference with the IRS.
“I’ve been denied due process,” Jack Ray Carr, 50, told U.S. District Judge James J. Brady. “I’ve never been properly indicted. They have no proof.”
Carr, of the 16800 block of White Springs Avenue, also told the judge: “I did not give you permission to incarcerate me at any time.”
Carr, who refused a court-appointed attorney at trial and sentencing, also accused Justice Department prosecutor Justin K. Gelfand of improperly withholding transcripts of grand jury testimony from him.
Gelfand told Brady that Carr’s accusation was false.
“I informed Mr. Carr he had been given 100 percent of the transcripts of grand jury testimony,” Gelfand said, adding that what Carr actually wanted was a list of members of the grand jury that indicted him.
“These were serious crimes,” Gelfand said. He asked Brady to sentence Carr to the guideline maximum of eight years in federal prison instead of the minimum of 78 months.
Brady decided on the lower prison term, but told Carr: “You defrauded the government. You haven’t paid your taxes.”
Carr said: “I do not feel I have been given a fair shake.”
At his June trial, jurors convicted Carr on four counts of filing a false income tax return; one count of aiding and assisting in the preparation of a false income tax return; and one count of attempting to interfere with the due administration of the IRS.
Those charges included the statement that Carr sent the IRS a bogus $5 million promissory note and a fictitious money order for $37,000. They also stated that Carr provided another person a phony $300 million bond to send the IRS.
In an interview after his conviction, Carr said: “The Internal Revenue Code has never been enacted into law.”
Gelfand told jurors at trial that Carr falsely reported zero income for three years in which he earned “hundreds of thousands of dollars” through his home inspection service.
Brady did not fine Carr or order him to pay restitution. The judge said he does not believe Carr, who has no prior convictions, has money for such payments.