United States v. Joshua Simonson

Filing

PER CURIAM OPINION FILED - THE COURT: Raymond W. Gruender, Pasco M. Bowman and Bobby E. Shepherd (UNPUBLISHED) [4170061] [13-2714, 13-2715]

United States Court of Appeals
For the Eighth Circuit
___________________________
No. 13-2714
___________________________
United States of America
lllllllllllllllllllll Plaintiff - Appellee
v.
Joshua Simonson
lllllllllllllllllllll Defendant - Appellant
___________________________
No. 13-2715
___________________________
United States of America
lllllllllllllllllllll Plaintiff - Appellee
v.
Kristen Simonson, also known as Kristen Moody
lllllllllllllllllllll Defendant - Appellant
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Appeals from United States District Court
for the Western District of Missouri - Kansas City
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Appellate Case: 13-2714

Page: 1

Date Filed: 06/30/2014 Entry ID: 4170061

Submitted: June 25, 2014
Filed: June 30, 2014
[Unpublished]
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Before GRUENDER, BOWMAN, and SHEPHERD, Circuit Judges.
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PER CURIAM.
After a jury found Joshua and Kristen Simonson guilty of tax-fraud conspiracy
and related offenses, the District Court1 imposed sentence on both defendants, and
these consolidated direct criminal appeals followed. The Simonsons elected to
proceed pro se at trial, as they do in this appeal. And as they did below, they raise a
variety of arguments challenging the District Court’s jurisdiction and the
government’s right to bring and pursue the criminal charges against them, and they
base these arguments on their view, among others, that they are special, sovereign
citizens; that the federal statutes of conviction are invalid; that only “international
jurisdiction” is available; and that the government had a contract with them and
breached it.
These arguments are frivolous, see United States v. Hart, 701 F.2d 749, 750
(8th Cir. 1983) (per curiam); United States v. Sterling, 738 F.3d 228, 233 n.1 (11th
Cir. 2013), cert. denied, 2014 WL 1621678 (May 27, 2014); and we affirm the
judgments before us without extended discussion.
______________________________

1

The Honorable Dean Whipple, United States District Judge for the Western
District of Missouri.
-2-

Appellate Case: 13-2714

Page: 2

Date Filed: 06/30/2014 Entry ID: 4170061