An Iowa man has been indicted for claiming a $240,009 refund of all the taxes he has paid, contending the Internal Revenue Service has no jurisdiction over him because the U.S. is a "fictional entity" and he is a "citizen of heaven."

Richard L. Mellor, 53, was charged with false or fraudulent claims after claiming the refund in August 2003, according to the Cedar Rapids Gazette. In 2005, he allegedly sued an IRS agent, claiming he was an agent of a "foreign principal" who would be guilty of theft for seizing Mellor's property under international law. The case was soon dismissed.

Mellor faces a maximum sentence of five years in jail, a $250,000 fine, a $100 special assessment, and three years of supervised release after imprisonment if convicted. He was released on bond and faces trial Nov. 3.


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