Estate tax in the United States exemption level with a 2001 top rate. That is, had no further legislation been passed, the estate of a person who died in the year 2010 would have been entirely exempt from tax while that of a person who died in the year 2011 or later would have been taxed as heavily as in 2001. However, on December 17, 2010, Congress passed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. Section 301 of the 2010 Act reinstated the federal estate tax. The new law set the exemption for U.S. citizens and residents at $5 million per
Tax protester history in the United States with a "tax protest organization." For the year 1992, he failed to file a return. In October 1996 he pleaded guilty and was sentenced to one year of probation for failure to file the 1992 return. Clayton filed tax returns for 1997 and 1998. On August 29, 2006, he was found guilty by a jury in Federal court in Austin, Texas, of two counts of willfully making false statements on some returns that he had filed, and six counts of willfully failing to file tax returns. According to "The Courier of Montgomery County", "Clayton's defense at the trial centered on