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SALT LAKE CITY — A West Valley man who was convicted of not paying state income taxes because he declared himself as a sovereign nation, then skipped his sentencing hearing only to be rearrested 10 days later, is going to prison.
On Monday, Dennis Kay Iverson, 62, of West Valley City, was sentenced to 1 to 15 years at the Utah State Prison for his conviction on seven counts of tax evasion, a second-degree felony, and six counts of tax evasion, a third-degree felony.
Investigators from the Utah State Tax Commission say Iverson owes more than $25,000 in back taxes. During trial, he represented himself. A jury convicted him after deliberating just three minutes, according to court records.
Iverson filed a series of odd motions and declarations with the court, claiming he was not subject to Utah's laws and thus, did not have to pay taxes.
"Essentially, I am providing notice to the court that I do not voluntarily consent to be subject to this matter, except under common law," he wrote. "Additionally, this court has no authority whatsoever to force, intimidate, threaten, or otherwise use deceitful tactics to trick or attempt to trick me, to accept any jurisdiction other than common law, as government in this matter."
In another court filing, Iverson informs the court that "I am a sovereign, living man, dwelling on the land and soil of the Utah Republic, and pursuant to my revocation, I have no federal income tax liability and thus, no tax liability to the state of Utah either."
In another filing, Iverson referred to 3rd District Court as a military court "operating under emergency war powers."
After his conviction, Iverson failed to show up for sentencing and a $50,000 warrant was issued for his arrest. He was rearrested 10 days later, on May 10.
During his sentencing on Monday, Iverson again asserted in court that “this is an emergency war powers court and I order you to release me. I will accept no form of punishment," according to a statement from the tax commission.
Iverson also is refusing to pay any restitution, the commission stated.
Iverson has 30 days to appeal his conviction and sentence.