WEST VALLEY CITY, Utah — A West Valley City man was sentenced to the Utah State Prison Monday for several felony counts of tax evasion, according to the Utah State Tax Commission.
Dennis Kay Iverson, 62, was given seven one-to-15 year terms and six zero-to-5 terms, to be served concurrently.
“This is an emergency war powers court and I order you to release me. I will accept no form of punishment,” Iverson is reported to have said at the sentencing.
A news release from the Tax Commission said Iverson owes more than $25,000 in back state income taxes, penalties and interest, but he declares himself as a “sovereign nation” and refuses to pay.
Assistant Attorney General Jessica Smith told the court the Tax Commission tried to work with Iverson for more than two decades, but he refused to comply and argued repeatedly that tax laws were not applicable to him, the news release said.
A judge issued a $50,000 bench warrant for Iverson’s arrest for his failure to appear for sentencing on April 29, and he was arrested 10 days later, according to the Tax Commission.