A Cedar man who maintained that he was exempt from taxation, that the tax laws were unconstitutional, and that he was not a citizen of the United States has received a sentence of 27 months in prison. At one point in 2002, Mr. Ealy notified the IRS that his name had been copyrighted and that if the IRS used his name for any purpose, the IRS would be subject to a $500,000 fee. These arguments, theories, and schemes have been floating around in far-right/survivalist circles for some time now; but apparently the IRS has not signed on.