David Duke, a former Grand Wizard for the Ku Klux Klan, has thrown his hat into the race for the Senate in Louisiana. Duke announced his candidacy over the weekend, saying, “I believe in equal rights for all and respect for all Americans.” He clarified, “However, what makes me different is that I also demand respect for the rights and the heritage of European Americans.”
Duke takes credit for the current GOP majority in Congress, saying in his announcement, “The New York Times admitted that my platform became the GOP mainstream and propelled Republican to control of Congress [sic]” adding, “They sold us out.” Now, he says, “I’m overjoyed to see Donald Trump and most Americans embrace most of the issues that I’ve championed for years.”
Normally, announcements relating to candidacy for public office aren’t the sort of thing that makes tax news – unless that candidate happens to be a tax felon.
Duke pleaded guilty in 2002 to felony charges of mail fraud and filing a false return. The charges stemmed from allegations that Duke had solicited contributions from his supporters, claiming he was nearly broke. Instead, prosecutors say, Duke spent the money on gambling trips and personal investments. In 1999, during the same period he was spending his supporters’ money, he was accused of filing a false tax return, claiming $18,831 despite actual income of about $65,034.
Duke faced to up to 15 months in prison and $10,000 in fines and received the maximum sentence. Duke served a year of his sentence. His sentence did not require that he refund money to his supporters. The U.S. Attorney’s Office determined that Duke had received so many contributions, some as small as $5, that returning the money would be “unwieldy.”
A felony isn’t a bar to serving in the Senate. Under Article I, Section 3 of the Constitution, a Senator must be at least 30 years old; must have been a citizen of the United States for at least the past nine years; and must be an inhabitant of the state they seek to represent at the time of their election.
He could even be President: under Article II, Section 1 of the Constitution, a President must only be a natural born U.S. citizen; be at least 35 years of age; and have lived in the United States for at least 14 years.
But he couldn’t necessarily be a tax preparer: a felony conviction may affect your ability to obtain a PTIN (preparer tax identification number). Additionally, most licensing for tax professionals, including tax attorneys and certified public accountants (CPAS) considers felony convictions during the character and fitness investigation and may fail to admit a candidate as a result. Additionally, under IRS regulations, a person with a felony conviction is not eligible to become an Enrolled Agent (EA).
Duke, who once claimed that “Our clear goal must be the advancement of the white race and separation of the white and black races,” has made it clear that he thinks the time is right for a comeback now, saying that Americans are now “embracing the core issues I have fought for my entire life.”
The one time Republican representative in the Louisiana state legislature lost bids for Governor of Louisiana, the U.S. Senate and yes, the Presidency in prior years. But now, he senses a change. An avid Trump supporter, he enthusiastically tweeted his support after Trump’s acceptance speech, proclaiming, “Great Trump Speech, America First! Stop Wars! Defeat the Corrupt elites! Protect our Borders!, Fair Trade! Couldn’t Have Said It Better Myself!”
Duke previously praised Trump for taking on “these Jewish moneybags,” saying, “There is no candidate—other than if I were running—that is more hated by the Jewish media establishment, the Jewish money establishment, the Jewish political establishment than Donald Trump.”
Despite his support for Trump, the love is not mutual. Trump said he wanted to make clear that he rebukes Duke “as quick as you can say it.”
Republican National Committee Chairman Reince Priebus also took a public stance against Duke over the weekend, tweeting on Saturday, “David Duke & his hateful bigotry have no place in the Republican Party & the RNC will never support his candidacy under any circumstance.”