A Richfield resident, who has had a long ongoing battle with the Internal Revenue Service over income taxes and who was a candidate for state representative in the election last fall, faces eight felony and two misdemeanor charges of failing to file and pay state income taxes.
E. Dean Christensen faces felony charges of failure to file a state income tax form for the years 1986 through 1989 and failure to remit state income taxes for that period. In the misdemeanor counts, he is charged with failing to remit state income taxes for 1984 and 1985.He was bound over to 6th District Court by Judge David L. Mower. Judge Don V. Tibbs could not be available to scheduled arraignment in District Court, so it has been postponed until Feb. 6.
During the preliminary hearing in circuit court, Mower twice threatened Christensen with contempt of court, once when the defendant asked a Utah Tax Commission witness about her knowledge of the Constitution and again when he asked the judge on what grounds he was being bound over to district court.
Representing himself as defense counsel, the defendant filed motions for dismissal, claiming that the federal Constitution requires indictment of a grand jury to prosecute for charges filed against him and that wording in the charges had pre-judged the case. Mower denied both motions, noting that the constitution applies to federal courts and that Christensen was being prosecuted in a state court.
Christensen argued that crimes he allegedly committed were based on unconstitutional claims or "pretended laws" made by the state of Utah, outlining three Constitutional points upon which he based his motions for dismissal.