IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF PENNSYLVANIA
November 17, 2010
UNITED STATES OF AMERICA
TROY A. BEAM, DEFENDANT
The opinion of the court was delivered by: Judge Conner
AND NOW, this 17th day of November, 2010, upon consideration of the motion (Doc. 64) filed by defendant Troy A. Beam ("Beam"), wherein Beam requests that the court dismiss all counts of the indictment, and it appearing that Beam argues that the Internal Revenue Code fails to "Plainly and Clearly Lay" a tax on him,*fn1 and the court finding that the Internal Revenue Code does impose a duty to file an income tax return and pay taxes, and that it imposes said duty on all individuals who earn a threshold amount of income, see 26 U.S.C. §§ 6012 and 6151, see also §§ 1, 6001, 6011, and 7203,*fn2 and the court concluding that Beam's arguments in support of his motion are entirely meritless, it is hereby
ORDERED that the motion (Doc. 64) is DENIED.
CHRISTOPHER C. CONNER United States District Judge