A Mercer County man was sentenced to five years in federal prison for retaliating against a federal law enforcement officer by filing a fraudulent lien and attempting to interfere with the administration of Internal Revenue laws.
Judge David A. Faber sentenced Jeffrey Reed, 62, of Flat Top to five years for the retaliation offense and to a concurrent three years for the attempted interference offense. The sentence will be followed by three years of supervised release.
A federal jury previously convicted Reed of both offenses following a two-day trial in August 2021. According to court records and evidence at trial, Mr. Reed owed a significant tax debt to the Department of Treasury and was employed by a hotel in the Oak Hill area.
In 2015, after letters sent to Reed from the IRS were either sent back or ignored, an IRS revenue officer took steps to garnish a portion of Reed’s wages. When Reed learned of these efforts, he met with managers of the hotel and requested that they not comply with the IRS’ attempts to garnish his wages.
In retaliation for a single wage garnishment of $598, Reed filed a $4.95 million lien with the Mercer County Clerk directed against the revenue officer and the owner of the hotel. Reed’s lien claimed 165 constitutional violations, including illegal search and seizure, war, treason and slavery.
Reed further claimed that the revenue officer owed him an additional $9 million because his name had been copyrighted. Department of Treasury Special Agents testified at trial that they spoke to Reed in February 2020 at which time Reed admitted to filing the lien against the revenue officer. Reed further indicated that he filed the lien to obstruct the collection of his wages.
The court called Reed a “paper terrorist,” concluding his misconduct was “despicable” and “inexcusable” while citing deterrence as a factor in his sentencing.
Related Federal Cases
- West Virginia’s Dry Crusade Ignites: Prohibitionists Unite Against Liquor Traffickers · Virginia
- Steven Hull, Mail Fraud, West Virginia 2023 · South Carolina
- Keith Lessard, Mailing Threatening Communications, West Virginia 2023 · Massachusetts
- Timothy Priddy, False Statement, West Virginia 2024 · Virginia
- Charles Hatfield, Corruption, West Virginia 2024 · Alabama
Key Facts
- State: West Virginia
- Category: Public Corruption
- Source: DOJ Press Release â†â€â€
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