Stealing Innocent People's Tax Returns Isn't Heroic. The IRS Leaker Doesn't Deserve a Do-Over.
Charles Littlejohn exposed hundreds of thousands of Americans’ private tax returns and undermined the nation’s voluntary tax system. His five-year sentence shouldn’t be reduced.
This week, convicted tax-return leaker Charles Littlejohn will ask an appeals court to reduce his five-year prison sentence. But after inflicting extensive, lasting damage on the U.S. system of voluntary taxation, he should feel fortunate he didn't get a harsher sentence.
Between 2018 and 2020, while working as a contractor for the IRS through Booz Allen Hamilton, Littlejohn stole and leaked the confidential tax returns of roughly 405,000 individuals, businesses, and even charities. He and his allies celebrated exposing President Donald Trump's filings, but it's hardly a public service to expose the records of hundreds of thousands of other innocent, unsuspecting Americans—an act ProPublica turned into a yearslong political spectacle with more than 50 stories targeting their ideological opponents.
What's been the effect? Actual tax evaders are incentivized to take their finances further underground. Meanwhile, the exposure encourages innocent taxpayers to fear that the press will drag their law-abiding—yet private—personal and business dealings into public turmoil.
When investigators began closing in, Littlejohn destroyed much of the evidence of his crime. After he was caught, he pleaded guilty to illegally disclosing tax returns and return information without authorization.
Now he wants his sentence to be vacated and resentenced by a different judge. He claims that U.S. District Judge Ana Reyes, appointed by former President Joe Biden, was "biased" because members of Congress urged a tough sentence, and because she called Littlejohn's crime "an attack on our constitutional democracy."
Littlejohn's defense hinges on the idea that leaking confidential tax data served a noble purpose for democracy by revealing inequities in the tax code. He thinks he should have received a much lighter sentence because he meant well.
The court record is clear that justice was served. Judge Reyes explained her reasoning, identified the aggravating factors, and imposed a lawful sentence within the statute's limits.
Furthermore, Littlejohn's motives don't erase the gravity of his crime. Stealing private tax data is not a victimless offense; it's a violation of every taxpayer's right to privacy—a right that protects the powerless and supports voluntary compliance with tax law. The most ardent "eat the rich" advocates should consider whether public shaming campaigns in history—from prohibition to antigambling crusades—reduced the behavior, or merely drove it into the shadows.
According to the Tax Law Center at New York University Law School, "The success of the United States's voluntary tax system is founded in part on taxpayers being assured that the information they provide to the IRS will remain confidential." That principle shouldn't change depending on who's in the White House, what the media thinks about them, or the taxpayer's income bracket.
If Littlejohn now succeeds in convincing the D.C. Circuit Court of Appeals that his five-year prison sentence was unfair, it will be another blow to the fragile covenant between the American people and their government. With the damage still reverberating, the court should uphold the sentence and refuse to reward his breach of public trust.
Editor's Note: As of February 29, 2024, commenting privileges on reason.com posts are limited to Reason Plus subscribers. Past commenters are grandfathered in for a temporary period. Subscribe here to preserve your ability to comment. Your Reason Plus subscription also gives you an ad-free version of reason.com, along with full access to the digital edition and archives of Reason magazine. We request that comments be civil and on-topic. We do not moderate or assume any responsibility for comments, which are owned by the readers who post them. Comments do not represent the views of reason.com or Reason Foundation. We reserve the right to delete any comment and ban commenters for any reason at any time. Comments may only be edited within 5 minutes of posting. Report abuses.
Please to post comments
Eliminate the income tax. Eliminate govt funded welfare programs. Close all foreign military bases. Cut the War Department. Stop sending money to foreign nations.
It's the only way to be sure...
Voluntary tax system?
You volunteer to not go to jail I guess.
That or release a hit album. Maybe titled it The IRS Tapes.
You volunteer not to have your wages garnished.
As soon as I read that, I knew it was written by tax preppers.
Fucking corporate tools, this rag.
My first reaction too. Maybe Reason is just trying to see how many people read subheds. If it's not very many, they can save a few characters per article and fire the assistant editor-in-charge-of-subheds for cause instead of laying him off and having to fork over some severance pay.
Until the shutdown, you were free not to have an income and support yourself on SNAP.
Now you're just free not to have any income.
(above the table anyway)
Hilarious.
Some years ago, Massachusetts had a ballot initiative to lower the state income tax while still allowing people to pay the old, higher rate. It passed but barely. The next tax year, only a small fraction paid the higher rate.
The US doesn't have a voluntary tax system.
Tell that to the "Tax Law Center at New York University Law School" who said that, and Joe Bishop-Henchman and Pete Sepp, executive vice-president and president of the National Taxpayers Union Foundation.
Who knew Joey Bishop had a henchman; more Frank's style.
Not to get all "borders are an imaginary social construct" but...
Why not 405,000 consecutive 5 year terms?
This ruling is correct. However DOGE stole the IRS tax data of everyone and so far nothing has happened to them.
Republicans did it first! Light the sarc batshit crazy signal!
Did they "steal it", or does the IRS, who works for the executive do as the Executive ordered?
I D I O T!
"Use" is the correct word. But they pathologize everything because there is no reality independent of their political needs. Only the narrative exists.
It is ok to break the law if Trump tells you to. Spoke like a true fascist.
Jumping on the bandwagon!!
"Voluntary." That word does not mean what you think it means.
There is absolutely nothing voluntary about America's tax system. It is imposed and enforced by the business ends of pew-pew machines.
Shouldn't he also have been charged with destroying evidence? Was it a plea deal?
It's not like he destroyed evidence, like, with a cloth. No reasonable prosecutor would bring such a case.
Maybe he presented as kindly forgetful elderly man when being interviewed.
5 years? Oh sorry, we left off a zero by accident. Back in. Thanks for bringing it to our attention.
That's it. I'd grant his request for resentencing. I doubt he'd like the outcome.
AI Overview
The federal tax system is not voluntary; compliance is mandatory and required by law for individuals who meet the income filing thresholds. The idea that it is voluntary is a widely rejected, frivolous argument with no basis in law, and failure to comply can result in serious civil and criminal penalties, including fines and imprisonment for tax evasion.
The confusion stems from the term "voluntary compliance," which describes the system's method of operation, not whether the obligation exists. This means:
Self-Assessment: Taxpayers are responsible for honestly and accurately calculating their own income, deductions, and tax liability, and for filing the correct forms on time. The government relies on individuals to report this information themselves, rather than having government agents calculate every person's tax bill from the start.
Legal Obligation: The requirement to file a return and pay the taxes owed is mandated by the Internal Revenue Code (Title 26 of the United States Code) and is enforced by the IRS.
Penalties for Non-Compliance: If a person fails to file a required return or pay the taxes they owe, the IRS has the power to take enforcement action, such as levying bank accounts, garnishing wages, placing a lien on property, and pursuing criminal prosecution.
Courts have consistently and repeatedly rejected arguments that filing or paying taxes is voluntary.
Reason #2 of 7,349 to eliminate income tax.
He celebrated when Trump's tax returns were exposed but it's not a public service to expose other people's returns.
So just to clarify, it was a public service to expose Trump's tax returns?
That is what he meant, yes. I don't even like Trump, but what the fuck is wrong with people? Try having a single principle that extends to the orange man.
So this guy was not committing journalism, I suppose.
+1 Needed to find some two-bit, pink-haired, click-bait, muck-raking, social media activist to filter his info leaks of private/other peoples' information through first.
This is the biggest reason to abolish the income tax.
He and his allies celebrated exposing President Donald Trump's filings, but it's hardly a public service to expose the records of hundreds of thousands of other innocent, unsuspecting Americans
Wait, so it's not OK to do it to Americans unless they're Donald Trump?
Where's the ideological consistency there?
Donald Trump promised before the 2016 election to release his income tax returns like every other serious Presidential candidate of that time. The other 405,000 taxpayers made no such promise.
No serious Presidential candidate has ever released their tax returns.
The reality is they are irrelevant and only used for 'gotchas' - a serious candidate knows this and won't release. Even if they tell people like you that they will.
Also, a 'promise' does not then release anyone else from their duty of care of that information.
You are simply making things up (typical MAGA). A little Google research (eg against "disclosed Presidential tax returns") shows that, starting with Jimmy Carter (1976, post Watergate), every successful Presidential candidate (until Trump) disclosed his most recent 3 tax returns.
I think his point is—successful at what?
Even *obvious* obvious retardation aside, it's a retarded token gesture whose slightly-less-obvious retardation is laid bare by Bragg's malicious prosecution. The IRS specifically collects and reviews returns for violations. If there are violations, they're supposed to file charges. If someone else suspects a violation, *they* can file charges. The idea that they only collect tax returns to sit on them until someone files charges when they run for office or whatever is fucking nuts.
If disclosing tax returns helps the adults who still need to get a dollar when they put their teeth under the pillow, sure... I guess, but the idea that it's some kind of uncouth violation of the public trust or cultural norms is more insanely nationalist idolatry and false historical Potemkin Village retcon than anything Trump has done.
OK, I can promise you no new taxes, that I won't sleep with your wife, or that I'll release my taxes, pick one (or rather, I can promise you all three, but you only get to pick one that I will abide).
You are not a serious person, dumbfuck.
I genuinely don't know which is more gobsmacking...
The idea that an undelivered promise justifies criminality to force delivery of said promise;
or
That someone seriously believes there's ideological consistency in doing such a thing to one person while objecting to it for others.
Littlejohn deserves a long sentence. But what about the Trump lackeys at IRS handing over return info to INS? The requirement to file detailed and accurate info to IRS would seem to violate the Fifth Amendment shield against self-incrimination, except that IRS had promised to keep such information secret.
The IRS is not a Catholic Priest - they've never taken an oath to take your confession to their grave.
There has always been legal forms to pry information from the IRS - nothing new here with Trump.
>Charles Littlejohn exposed hundreds of thousands of Americans’ private tax returns and undermined the nation’s voluntary tax system. His five-year sentence shouldn’t be reduced.
Orange-man-bad justifies everything. You can't make a democratic omelet without breaking some heads. If Harris had won this guy would already have been pardoned.
These authors think our tax system is VOLUNTARY??? I think that little (HUGE) mistake disqualifies them as any kind of journalist or purveyor of factual information.
Try not paying your "voluntary" taxes and see what happens! You'll soon be in the gulag!
FAFO!
..."the nation’s voluntary tax system."
A phrase a libertarian publication would never publish.