Surprisingly, when this property went up for auction recently, it didn’t attract a winning bid. Crazy, right? I mean, who wouldn’t be interested in purchasing a “fortress-like” home on more than 100 potentially life-threatening acres?
It shouldn’t matter that you self-avowed tax protesters (the IRS prefers the term “sovereign citizens”), were found guilty on a number of charges including conspiring to defraud the government and conspiring to conceal large financial transactions. Elaine Brown, a former dentist, was also individually found guilty of fourteen additional felonies including tax evasion and failure to pay employment taxes for the staff of her dental practice.
At trial, the Browns argued that they were not required to pay taxes. They firmly believe that the federal government does not have jurisdiction to tax money that they earn and used the courtroom to explain, claiming, “We will once and for all show beyond the shadow of a doubt – not reasonable doubt, beyond the shadow of a doubt – that the federal income tax system is a fraud.”
It might not come as a surprise to find out that didn’t happen. Ed Brown opted out of the rest of the trial and fled to his hilltop home, vowing to fight, saying:
“Most Americans would cower and cringe and raise their hands and surrender like a good little slave. I won’t. Under no circumstances. I do not tolerate cowardliness, oppression, bulliness, and I certainly don’t tolerate a federal agency that has absolutely zero jurisdiction in my state, never mind in my county, in my town.”
Elaine would eventually join him at the home. Both were found guilty of the charges against them. They refused to attend their sentencing hearings, instead triggering in a standoff with authorities that would last nine months. It’s during the standoff that the Browns were thought to have booby-trapped the property with bombs and other explosives to fend off the feds; despite a sweep with bomb-sniffing dogs, the feds have never been able to say with certainty that there are no bombs or explosives on the property – and that’s sort of something you want to say with certainty.
In the end, it was their apparent love of fast food that did the two in: allegedly, undercover agents went to their home bearing pizza. There’s no confirmation the pizzas were delivered in 30 minutes or less but the feds didn’t leave empty-handed. The Browns were arrested and additional federal charges were filed against them, including plotting to kill federal agents and amassing weapons. The Browns were then sentenced to three decades each in prison (they must have really wanted that pizza). The pair will be more than 100 years old when they see outside of a jail cell again. On the plus side, when they get out, their home might still be available.
At auction, there were no winning bids. And by “no winning bids,” I really mean, “no bids.” And by “no bids,” I really mean no bidders. Despite the fact that the property was listed for auction, not one potential bidder showed up in the courtroom in Concord, New Hampshire, just an hour and half away from the property.
Chief U.S. Deputy Marshal Brenda Mikelson had previously said, about the auction, “It’s going to be a very interesting sale.” It turns out that she was wrong. It wasn’t the least bit interesting.
Brown’s dental office property likewise received no interest – even though it is located in Lebanon, New Hampshire, and – this is the most important part – is booby-trap free.
If the properties ever do sell, the proceeds would first be used to pay back property taxes. The Browns still owe federal income taxes, too. By court rule, the Browns will not be allowed to benefit financially from the sale.
If you have interest – and the bombs don’t scare you – be advised that a second auction is planned. Keep in mind, however, that it clearly doesn’t come with a pizza oven.
