the writer of that book went to court multiple times and the second time in 2009 the court of appeals said.. "Benson knew or had reason to know that his statements were false or fraudulent. 26 U.S.C. [section] 6700(a)(2)(A). Benson's claim to have discovered that the Sixteenth Amendment was not ratified has been rejected by this Court in Benson's own criminal appeal. [ . . . . ] Benson knows that his claim that he can rely on his book to prevent federal prosecution is equally false because his attempt to rely on his book in his own criminal case was ineffective." the courts also consider him a con man and to be in violation of several laws, also several of his readers went to jail for following his advice.