Why wouldn’t they just make an estimated assessment plus penalities and interest and levy his accounts? Then it would be up to him to refute the assessment by filing returns. Did he file a stay to prevent this? Apparently this trial just excused him from a willfull failure to file conviction.
Anyway, this whole thing makes me sick. The federal government is supposed to provide for the common defense, including the GD border, and maybe a couple of other things like the Federal courts to be the ultimate dispute resolution, but beyond that I think the states were supposed to be in charge. Now they have their hand in our pocket from birth to death and just dole the money back to us depending on which special interest group we belong to.
I was told by I friend I trust that if you don't file for a year or two, the IRS will send you a document which states their estimate of the taxes you owe and ask you to sign the document agreeing to the estimate by the IRS. He simply does not respond, and certainly doesn't sign it. He once asked the IRS to cite the law requiring him to pay taxes. The IRS never responded and has not contacted him in years.
The only reason Cryer was prosecuted was because he flaunted the fact he wasn't paying taxes. If he had stayed quiet, he would not have been prosecuted. He had not filed for ten years and the IRS did nothing before he started writing a book.