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SALT LAKE CITY — A man convicted of not paying taxes for years, who then filed several odd motions with the court claiming he was not subject to Utah laws before he skipped his sentencing hearing, has been re-arrested.

Dennis Kay Iverson, 62, of West Valley City, was booked into the Salt Lake County Jail on Friday on a $50,000 bench warrant issued by a judge in April when Iverson was a no-show for his sentencing.

In March, a jury deliberated just three minutes before finding Iverson guilty of seven counts of tax evasion, a second-degree felony; engaging in a pattern of unlawful activity, a second-degree felony; and six counts of tax evasion, a third-degree felony.

Investigators from the Utah State Tax Commission say Iverson has not filed income taxes since 1994.

"During a recent audit, Iverson claimed he sent certified promissory notes to pay balances and that 'only silver and gold coins are considered lawful money,'" according to a statement from the tax commission.

Iverson also sent documents to the state contesting his tax liability and argued “the government cannot deal with natural persons and can only deal with fictitious corporate entities," the commission stated.

After his conviction, Iverson filed several motions with the court, one of them titled "Notice of my law."

"Essentially, I am providing notice to the court that I do not voluntarily consent to be subject to this matter, except under common law," he wrote. "Additionally, this court has no authority whatsoever to force, intimidate, threaten, or otherwise use deceitful tactics to trick or attempt to trick me, to accept any jurisdiction other than common law, as government in this matter."

The motion also included an attachment titled "declaration of my law pronounced by Iverson, Dennis Kay."

In another court filing, Iverson informs the court that, "I am a sovereign, living man, dwelling on the land and soil of the Utah Republic, and pursuant to my revocation, I have no federal income tax liability and thus, no tax liability to the state of Utah either."

In another filing, Iverson referred to 3rd District Court as a military court "operating under emergency war powers."

Iverson was scheduled to be sentenced on April 29 but did not show up.

In a notice filed on April 30, Iverson proclaimed, "I do not consent, or volunteer, to be a party to your statutory, color of law, jurisdiction."

Iverson's next court hearing is scheduled for May 20.

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