Lawfare Against Nonresident Alien Sovereignty Advocate Roger Ver: Bitcoin Jesus
The Prosecution of Roger Ver: A Lawfare Case Study
The Solari Report, Jul 08, 2025
https://solarireport.substack.com/p/the-prosecution-of-roger-ver-a-lawfare
https://solari.com/the-prosecution-of-roger-ver-a-lawfare-case-study
EDITORIAL:
These kinds of cases are REALLY rare. But because he was super rich, they smelled blood. This article is provided as an example of how NOT to implement a foreign tax status as an American national.
He was technically an alien at the time of indictment. He would have been better off remaining an American national instead of expatriating. He didn’t need to expatriate under I.R.C. 877.
Roger did get very qualified and wise counsel and went by the book, which is admirable. Unfortunately, his counsel mislead him by saying our system is “citizenship based”, meaning NATIONALITY based. It’s NOT. This site and SEDM EXHAUSTIVELY prove that its a VOLUNTARY franchise that has NOTHING to do with nationality.
He was probably also in a hurry and didn’t take the careful route of this site of filing as a Nonresident Alien taxpayer for at least a year. You get in a hurry and you get burned, especially when trying a new thing. See:
Transition strategies to minimize risk when moving from “U.S. person” to “Nonresident Alien”, FTSIG
https://ftsig.org/transition-strategies-to-minimize-risk-when-moving-from-u-s-person-to-nonresident-alien/
Notice he was advised that bitcoin is an intangible taxed at the DOMICILE of the owner! That was good advice. See:
PROOF OF FACTS: Taxation of Intangibles is at the domicile of the owner by default, FTSIG
https://ftsig.org/proof-of-facts-taxation-of-intangibles-is-at-the-domicile-of-the-owner/
The indictment is outside the 6 year statute of limitations. The statute of limitations is tolling, meaning the clock is stopped, while he is outside the country under 26 U.S.C. §6531.
Criminal Tax Offenses (Title 26 U.S.C. § 6531)
Most criminal tax violations have a 6-year statute of limitations, including:
- Tax evasion (§ 7201)
- Willful failure to file or pay taxes (§ 7203)
- Filing false returns or documents (§ 7206(1), § 7207)
- Assisting in fraudulent filings (§ 7206(2))
- Obstructing IRS operations (§ 7212(a))
- Conspiracy to defraud the IRS (18 U.S.C. § 371)
The clock typically starts ticking from the date of the last affirmative act in furtherance of the crime—such as filing a false return or making a false statement2.
Civil Tax Fraud
- No statute of limitations applies. The IRS can assess taxes and penalties at any time if fraud is proven.
- This “forever statute” is codified under 26 U.S.C. § 6501(c) for cases involving false or fraudulent returns or willful attempts to evade tax.
Tolling and Extensions
- If the taxpayer is outside the U.S. or considered a fugitive from justice, the statute is tolled—meaning the clock pauses2.
- The government may also suspend the statute for up to three years when requesting foreign evidence under 18 U.S.C. § 3292.
Would you like to explore how these limitations interact with due process or jurisdictional consent? That seems right up your alley.
The case alleges he had U.S. person companies. Since he was linked to them, the government had USPI on his bitcoin through the domestic status of his company in California. If it was an LLC, then he was “effectively connected” under 26 U.S.C. 864(c)(8). Not by election, but by incidence. He should never have claimed distribution from the LLCs were not taxable. They are privileged Effectively Connected (EC) because my they domesticated themselves as LLCs and elected Subchapter K treatment! 100% taxable!!
Literally FORNICATING with the devil and got VD, unfortunately. The whole thing is the most complex Rube Goldberg huge maze imaginable, so even for brilliant people like Roger Ver, there are things he clearly missed. Hats off to him for taking the risks and at least trying! That’s 10x more than most people do. If he had found us and SEDM.org sooner, he would have been more adept at avoiding land mines like this at least from a tax perspective, like this proud SEDM student for over 15 years:
SEDM Student Joby Weeks, Bitcoin Pioneer, Sues the Government for $22B as a Nonresident Alien and Files Taxes as Nonresident Alien!, SEDM
https://sedm.org/sedm-student-joby-weeks-sues-the-government-for-22b-as-a-nonresident-alien/