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  • Here Comes The Boom: Potential For Bombs, Booby Traps On Tax Protestor Land Up For Sale

Here Comes The Boom: Potential For Bombs, Booby Traps On Tax Protestor Land Up For Sale

Kelly Phillips ErbJuly 22, 2013July 13, 2020

For Sale: 110-acre hilltop compound in bucolic Plainfield, New Hampshire, approximately 1-1/2 hours from Concord, to be auctioned off by the federal government. Eight-inch walls. Generator and capacity to function without outside utilities. Minimum bid: $250,000. Potential bomb risk.

Yes, bomb risk.

While federal officials hope to unload the property, former home of Ed and Elaine Brown, in order to settle a number of debts, they’ve had to be clear that they can’t guarantee that explosives and other booby traps aren’t hidden on the property. Even more interesting? Your bid doesn’t guarantee you access to the property: you won’t be able to check it out until you’ve been deemed the winning bidder and agreed that you absolve the government from any bad stuff that could happen after you enter the property. You know, like losing a limb or dying. Despite having bomb detection devices and dogs on the property, authorities can’t guarantee that the property is clear from bombs and other booby-traps.

Chief U.S. Deputy Marshal Brenda Mikelson has said, about the auction, “It’s going to be a very interesting sale.”
That would, of course, be in keeping with the history of the property. The property was owned by Ed and Elaine Brown, self-avowed tax protesters. The pair were found guilty of 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.”

Ed Brown did not attend the entire trial. Midway through the proceedings, he decided that it was “rigged” and returned to his hilltop home, vowing to fight. He told authorities he would not surrender, 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 Brown did return to court and was found guilty. Afterward, she went to live with her son, where she was confined to home arrest with an electronic monitoring bracelet. Before sentencing, she destroyed the bracelet and went back to her home.

Neither Ed nor Elaine attended their sentencing.

Initially, jail time was expected to between three and five years each with the requirement to repay the back taxes, as well as interest and penalties. That was before the standoff. After the sentencing, the Browns refused to turn themselves in. So, the authorities waited. And waited. For nine months.

The Browns vowed not to leave the compound alive. The result was a heavy police presence and constant streams of press and supporters who came to watch the spectacle. Ed Brown claimed that there was at least one “test” raid on the compound, which federal authorities denied.

As time went on, the Browns relied on the support of their friends and those who believed in their cause. They had a number of vocal supporters, some of which maintained a blog, Free the Browns, in their honor (it hasn’t been updated in the last year). While they were holed up at their property, the Browns attempted to throw a party for their supporters, Freedom Fest, but a court order barred visitors from attending, believing that the motivation was only to serve as a way to get supplies to the Browns and draw out the standoff. One arrest was made on the day of the event: 51-year-old Lauren Canario. The week prior, authorities arrested and indicted four supporters on charges of aiding and abetting the Browns; three of the four were arrested on weapons charges.

I was fascinated by this story when it first broke because, well, let’s face it: the Browns didn’t fit the stereotypical mold of tax protestors. They didn’t live off the grid. Elaine had a traditional, professional career in town where she was apparently quite successful. And while the Browns were connected with some controversial groups, including the Constitution Defense Militia, they were not considered troublemakers (with one notable exception: Ed had been convicted and eventually pardoned of armed robbery in the 1960s). With this in mind, I contacted the Browns while they were holed up and asked for a comment. They responded and had this to say:

Dear Kelly,
As we have been asking for twelve years, “Show us the law and we will pay the tax”.
Ed and Elaine Brown..end.

Of course, nothing lasts forever. The Browns were eventually arrested when undercover officers went to their home. After their arrest, federal charges were piled on the Browns including plotting to kill federal agents, amassing weapons, and those now worrisome explosives and booby traps. Jail sentences for the pair now total more than 35 years each; since the two are in their 70s, they would be more than 100 years old at their release.
If you’re interested in owning your very own compound, the property goes up for auction in September. I hear that New Hampshire is lovely in the fall. You know, assuming there are no bombs.

(Quick author’s note: This piece is timely in that it kicks off a new series on tax protestors and tax evaders. I’ve done a number of interviews, which I’ll be sharing, and discussing some cases like the Browns. If you’d like to contribute as a protestor or evader, please contact me.)

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Kelly Phillips Erb
Kelly Phillips Erb is a tax attorney, tax writer, and podcaster.
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bombs, booby traps, Constitution Defense Militia, Ed-Brown, Elaine-Brown, federal marshals, Lauren Canario, New-Hampshire, tax, tax evader, tax protestor

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