A Pennsylvania woman was sentenced to one year in prison and ordered to pay a $25,000 fine for filing false liens against an IRS agent.

Dorothy Recarde, 68, of Kirkwood, Pennsylvania, pleaded guilty to endeavoring to obstruct or impede the due administration of the IRS. After an IRS revenue officer tried to collect on a $24,000 tax debt, Recarde filed two fraudulent liens against the officer.

In letters to the IRS, Recarde espoused sovereign citizen ideology, an anti-government movement that, among other things, denies the government’s authority to impose taxes. Bogus and illegal liens, such as those filed by the defendant, are a common tactic used by adherents of the sovereign citizen movement against perceived opponents or enemies.

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