On January 11, 2021, in the District of Oregon, Theron Marrs was sentenced for tax evasion. Marrs was initially indicted on July 18, 2017, for obstructing the due administration of the Internal Revenue laws, tax evasion, and filing false Federal tax returns.

According to the court documents, Marrs was a resident of Bend, Oregon, from 2005 through July 2015, and has been a resident of Camas, Washington, since August 2015. Marrs was involved in several businesses, including debt elimination, multilevel marketing, and tax advice. He owned and operated the website livingfreeandclear.com, through which he sold and promoted abusive tax avoidance schemes.

Prior to 2010, Marrs had a history of timely filing his Federal income tax returns. However, from about February 2011, until the date of his indictment, Marrs corruptly endeavored to obstruct and impede the due administration of the Internal Revenue laws and willfully attempted to evade and defeat the payment of Federal income tax through a variety of acts.

As part of his scheme, Marrs attempted to evade the payment of more than $265,000 owed for taxes by concealing and attempting to conceal income, assets, and financial transactions from the IRS using businesses and nominee entities. In furtherance of this scheme, and as part of his efforts to impede and obstruct the IRS, Marrs sent IRS employees false payment instruments, including fraudulent bills of exchange, bonds, money orders, and checks, attempting to mislead the IRS into accepting such items as payment for his Federal income tax due.

Additionally, Marrs sent IRS employees threatening and harassing correspondence, filed bogus and retaliatory lawsuits against IRS employees, and attempted to file a criminal complaint against IRS employees. He also filed frivolous documents with the U.S. District Court for the District of Oregon, and filed a false Uniform Commercial Code lien. For Calendar Years 2005, 2006, 2007, 2009, and 2010, Marrs willfully filed, under the penalties of perjury, false individual Federal tax returns with the IRS, in which he claimed minimal income for each of these years, ranging from $0 to approximately $5,515, while at the same time claiming tax refunds totaling approximately $122,348.

Marrs was sentenced to five years' probation, and ordered to pay $264,187.69 in restitution and a $100 assessment fee.

Source:  The facts in this case narrative come from the following publicly available documents: D. Or., Indict., filed July 18, 2017; D. Or., Judg., January 11, 2021; and D. Or., Superseding Indict., filed April 18, 2018.