April 16, 2003
Sean Caine, 410-576-6357
PROTESTER SENT TO JAIL
FOR FORGING COURT ORDERS
General J. Joseph Curran, Jr. and Maryland Comptroller of the Treasury
William Donald Schaefer jointly announced today the sentencing of
Dolores E. Scott, 61, an Owings Mills nurse who owes over $20,000
in back taxes. Ms. Scott, a well known tax protester, had previously
pleaded guilty to forging two orders purportedly lifting the States
garnishment of her wages. Judge Patrick Cavanaugh of the Baltimore
County Circuit Court sentenced Scott to serve four months in jail
and to make restitution to the Comptrollers Office of the
moneys that Scotts forgeries interfered in the collection
of Rebecca Court in Owings Mills, admitted at her guilty plea on
March 10, 2003 to forging court and agency documents in an effort
to lift garnishment orders that had been assessed against her wages
in order to pay the back taxes she owed. The Comptrollers
Office found out about the forgeries, re-instituted the garnishments,
and referred the matter to the Attorney General for prosecution.
first garnishment was issued in January 2002 and a copy of the Writ
was served on Comprehensive Nursing, an at-home nursing placement
agency for whom Scott works as a pediatric nurse. The agency began
withholding money from Scotts wages pursuant to the garnishment.
In early April 2002, Scott told the agency the garnishment had been
lifted and faxed to them what purported to be an order of the Court,
releasing the garnishment. This document was a complete forgery.
Comprehensive ceased withholding money from Scotts wages,
believing the order to be valid. The Comptrollers Office,
upon being advised by Comprehensive about the "order",
advised Comprehensive that it was a forgery, and issued another
order, re-imposing the garnishment. Once again, when Comprehensive
resumed withholding money from her wages, Scott concocted a second,
forged document and served it on Comprehensive, purportedly lifting
the garnishment. Upon learning of this second forgery, the Comptroller
referred the matter to the Attorney Generals Office for investigation
her dispute with the Comptrollers Office is Scotts belief
that as an African American descendant of slaves brought to America
against their will, she was not a citizen subject to income taxation.
She has lost that argument in every court that has entertained it,
the most recent being the Maryland Court of Special Appeals in a
reported opinion, Scott v. Comptroller of the Treasury, 105 Md.
App. 215 (1995).
imposing sentence today, Judge Cavanaugh commented that Ms. Scotts
forgeries were "the most blatant" he has ever seen in
over 25 years of practicing law. The full sentence imposed was three
years to the Division of Correction with all but four months suspended,
five years probation, and restitution to the Comptroller of the
$4,532 in wages that were not garnished as a result of the Defendants