Edward and Elaine Brown
Edward Lewis Brown (born 1942) and his wife, Elaine Alice Brown (born c. 1940), residents of the state of New Hampshire, gained national news media attention as tax protesters in early 2007 for refusing to pay the U.S. federal income tax and subsequently refusing to surrender to federal government agents after having been convicted of tax crimes. Edward Brown offered to pay the federal income tax, if the government (Internal Revenue Service) would show the law that stated that he was required to pay. Edward Brown stated: "I want people to realize that there is no such thing as an obligation to pay income tax." Brown also stated: "We told them, 'Show us the law and we'll pay immediately." Edward Brown was convicted of one count of conspiracy to defraud the United States under 18 U.S.C. § 371, one count of conspiracy to structure financial transactions to evade the Treasury reporting requirements in violation of 18 U.S.C. § 371, 31 U.S.C. § 5325 and 31 U.S.C. § 5324(a)(3), and one count of structuring financial transactions to evade the Treasury reporting requirements and aiding and abetting under 31 U.S.C. § 5324(a)(3) and 18 U.S.C. § 2. Elaine Brown was convicted of one count of conspiracy to defraud the United States under 18 U.S.C. § 371, five counts of tax evasion and aiding and abetting under 26 U.S.C. § 7201 and 18 U.S.C. § 2, eight counts of willful failure to collect employment taxes under 26 U.S.C. § 7202 and aiding and abetting under 18 U.S.C. § 2, one count of conspiracy to structure financial transactions to evade the Treasury reporting requirements in violation of 18 U.S.C. § 371, 31 U.S.C. § 5325 and 31 U.S.C. § 5324(a)(3), and two counts of structuring financial transactions to evade the Treasury reporting requirements and aiding and abetting under 31 U.S.C. § 5324(a)(3) and 18 U.S.C. § 2. After the conviction and sentencing, a long, armed standoff with federal law enforcement authorities at their New Hampshire residence ended with the arrest of Edward and Elaine Brown on October 4, 2007. In July 2009, while serving their sentences for the tax crimes, the Browns were found guilty by a federal district court jury of additional criminal charges arising from their conduct during the standoff.
- 1 Elaine Brown
- 2 Ed Brown
- 3 Year 2006 and 2007 tax-related indictment, trial and convictions
- 4 The Browns' residence
- 5 Beliefs about religion, Zionism, Judaism, Freemasonry and taxes
- 6 Chronology of post-trial events; the standoff
- 7 Prison life
- 8 Trials and guilty verdicts in connection with the standoff
- 9 See also
- 10 References
- 11 External links
|This section requires expansion. (June 2008)|
Elaine Brown attended dental school at Tufts University in Boston before opening a dental practice in West Lebanon, New Hampshire. Elaine Brown earned most of the couple's income in dispute in the case in her dental practice.
Earlier felony convictions and pardon
In 1960, Ed Brown was found guilty of assault with a dangerous weapon and armed robbery in connection with an attack on a man in Somerville, Massachusetts. Brown was imprisoned at the Massachusetts Correctional Institute in Concord, Massachusetts, was paroled in January 1965, and was pardoned in July 1976 by then-governor Michael Dukakis, with the recommendation of the Massachusetts Advisory Board of Parole.
Involvement in militia movement
According to an October 1994 article in the New Hampshire Sunday News, Ed Brown was the spokesman for an organization called the Constitution Defense Militia and had become involved in the militia movement in late 1993. The newspaper reported that Brown designated various individuals and organizations as being part of a conspiracy to deprive Americans of life and liberty. Among the people and organizations named by Brown were then-U.S. President Bill Clinton, former President George H.W. Bush, Mikhail Gorbachev, The Council on Foreign Relations, the United Nations, the Trilateral Commission, the American Bar Association, and the Federal Emergency Management Agency (FEMA).
Brown reportedly had stockpiled 18 months' worth of food, with weapons and ammunition, and believed that there would be a Federal government takeover of “private property, utilities, health facilities and the media.” The 1994 article reported that Brown believed the militia was setting up its own "courts… for the purpose of taking back America." The newspaper reported that Brown said he saw no way the conflict would end except in violence. The paper stated: “Brown, who says he is an agnostic, admits it's easy to dismiss him as a nut.”
In April 2006, Edward and Elaine Brown were indicted in the United States District Court in New Hampshire for numerous federal tax violations.
Prosecutors in the Browns' case presented evidence that the Browns had not paid income tax since 1996 and had not filed income tax returns since 1998; they were liable for taxes of more than $625,000.
The Browns initially chose to represent themselves, without the help of a court-appointed lawyer. Halfway through the trial Ed Brown decided not to return to the court, while Elaine Brown chose to enlist the help of a court-appointed lawyer to defend her and negotiate any possible plea bargain offered by the federal prosecutor.
Edward Brown stopped attending his case halfway through the trial. On January 18, 2007, Edward Brown was found guilty by a jury in a Federal District Court in Concord, New Hampshire of three criminal charges relating to his refusal to pay taxes to the US government.
The same jury also found Elaine Brown guilty of 17 tax-related criminal charges, including tax evasion and withholding employment taxes. The tax evasion convictions of Mrs. Brown involved the failure to report income of $1,310,706 over a period of five years. Each was sentenced to over five years in prison.
Before granting Elaine Brown's release on bail, the judge of the Browns' trial ordered her not to return to the Browns' home before sentencing. As a condition of her bail agreement with the state, she was ordered to live at her son's home in Worcester, Massachusetts, where she had been living prior to the trial. A tracking device was attached to her, and she was given permission to leave her son's home only if he was accompanying her; she later violated the terms of her release by destroying this device and rejoining her husband.
On April 14, 2007, the Concord Monitor reported that Ed and Elaine Brown "recently ordered the clerk of the court to close their case, citing themselves as 'the court' and 'judge'." The Browns reportedly signed their filings with the court using new names: "Edward, a Living Soul in the Body of the Lord, of the House of Israel," and "Elaine, a Living Soul in the Body of the Lord, of the House of Israel." The court rejected the filings, ruling them frivolous.
The Browns' residence
The Browns lived in an energy-efficient, "green"-style home in New Hampshire that some members of the news media referred to as a "compound." Ed Brown said that he had a stock of food and supplies and that his home could run on wind and solar generators even if cut off from the main grid. He also stated publicly that he did not intend to go to jail and "vowed to resist arrest violently and die rather than go to prison."
During the standoff, a number of supporters were camped outside his home and were encouraged to record any attempt to take Mr. Brown from his house. It was this policy of opening their door to supporters which led to the successful arrest of the couple, which was effected by United States Deputy Marshals who disguised themselves as supporters.
The 100 acre property at 401 Center of Town Road, Plainfield, New Hampshire was scheduled to be auctioned off in Concord, NH on August 15, 2014. No one bid at the auction. It was perceived that there was a fear that the property was booby-trapped and it did not sell.
Beliefs about religion, Zionism, Judaism, Freemasonry and taxes
The Concord Monitor wrote: "The Browns changed their names in late March [of 2007] after converting to a non denominational form of Christianity they learned from a man named Sonny. According to friends of the Browns, Sonny, who wears a long beard, all-white attire and sandals, flew from Hawaii to New Hampshire to visit the Browns and shared his religious and legal teachings over several days." Elaine Brown was quoted as saying: "The only law book we now recognize is the Bible. The only way we're coming out of our home is either as free man and free woman or in body bags."
The Browns alleged that they were not United States citizens, that they were non-residents of the United States for tax purposes, that the New Hampshire business tax laws were incorrect, null and void, and that labor could not be taxed. According to a New Hampshire newspaper, the Browns had not paid some state taxes, and "face a state tax lien for business profit taxes" of $343,000. The paper reported that with penalties and accumulated interest, the combined Federal and state tax amount owed by Edward and Elaine Brown was over three million dollars.
In mid-July 2007, Ed Brown also announced that he would stop paying school and town property taxes to the town of Plainfield, New Hampshire. A local newspaper quoted Brown as saying: "They don't provide me any services, I'm not going to contribute to them anymore."
The Concord Monitor reported that property tax bills were mailed to residents of Plainfield on June 1, 2007, with return envelopes. The Monitor stated that when an employee of the town of Plainfield opened the return envelope from the Browns, no check for the Browns' property taxes was included. Instead, the Browns included a note with the following statement:
- Nay! Nay! The land… at 401 Center of Town Road, Plainfield, New Hampshire [the Browns' residence], and all that is in and upon it, including the Lords bodies, are in the kingdom of heaven, belonging to the Lord, have been claimed by him, and thus can be claimed by no man, nor can any man have beneficial interest in it… Stand down and away from the Lords land and the bodies of the Lord. So it is written. So it is done.
Edward Brown was also quoted as having made comments about law enforcement officials and the judge in his case:
- I wouldn't want to be this U.S. attorney. I wouldn't want to be this judge or these other people. This James John or anybody else that decides to come down here. Their names are already out there… They are just as vulnerable as I am. And if they're so foolish and stupid to think that they're not, hey, doom on them.
Ed Brown was reported to have stated in a radio interview in March 2007, in comments about federal authorities who were unwilling to see Brown's righteousness:
- Once you've used the lawful word, you've done it the absolute proper way, and they still come at you, they are now attacking the Creator himself or itself,… You kill them. That is exactly what the Ten Commandments tell you to do.
In early June 2007 Brown claimed that the law enforcement officials surrounding his properties were part of a "Zionist, Illuminati, Freemason movement," and that the federal government had no jurisdiction in New Hampshire. Referring to the warrants and court orders against him, Brown said "This is just paper… This is fiction. The entire American government is fiction. We created it, didn't we?" The New Hampshire Union Leader also reported that "the Browns believe the IRS and the federal income tax are part of a deliberate plot perpetrated by Freemasons to control the American people and eventually the world."
In an interview on February 2, 2007, on the radio show "Constitution for the Defense," Ed Brown was quoted as saying:
- This is the beginning of one very huge movement. I'm not quite sure you understand the ramifications of what's going on right now. This is massive. This is international. We are fed up with the Zionist Illuminati. That's what this is all about. Loud and clear. Zionist Illuminati. Lawyers, whatever they are, okay, it's going to stop. And if the judge is a member of that, I know that McAuliffe [i.e., Steven J. McAuliffe, the Federal judge in Brown's tax case] is, I know that U.S. Attorney Colantuono is, they'd better stop. This is a warning. You can do whatever you want to me. My job is to get the message out, and I'm getting the message out, and I'm warning you guys - not you guys [referring to the radio show hosts], them - to cease and desist their unlawful activity in this country and every other country because once this thing starts, we're going to seek them out and hunt them down. And we're going to bring them to justice. So anybody wishes to join them, you go right ahead and join them. But I promise you, long after I'm gone, they're going to seek out every one of you and your bloodline.
On August 10, 2007, the New Hampshire Union Leader reported that Ed Brown said that a war was spreading and becoming an uprising against the federal government, eventually to develop into a revolution, and that the war would come within eighteen months. The Union Leader quoted Brown:
- "It has never, ever been resolved without war!" an infuriated Brown shouted during an interview on his porch Wednesday [August 8, 2007].
- If federal agents storm Brown's property, he and his supporters will come out shooting. Brown said yesterday [August 9, 2007] that if those agents kill him or his wife, Elaine, his supporters will systematically find and kill Plainfield Police Chief Gordon Gillens, Sullivan County Sheriff Michael Prozzo and others Brown says are sworn to protect him.
According to the New Hampshire Union Leader:
- He [Ed Brown] points his finger at Freemasons, Zionist Jews and what he says is a secret society known as the Illuminati. Brown said his extensive research shows these groups are all working together in a global conspiracy.
- "We're not conspiracy theorists," Brown said, settling into a chair on his unfinished concrete porch. "We deal with conspiracy facts. Freemasonry and Judaism—that is the truth. That is the fact. That is where all the world's problems come from… I know for a fact that they're working together."
Chronology of post-trial events; the standoff
- On February 1, Ed Brown publishes an open letter restating his arguments against the government and pleading with supporters to come to his home to aid in his defense against the government.
- On February 13, prosecutors ask a court to seize the Browns' property.
- On February 20, Elaine Brown returns to her home in order to be with her husband.
- On February 22, ruling her actions a violation of her bail agreement, a federal judge issues a warrant for Elaine Brown's arrest.
- On March 2, a federal judge signs an order for the Browns to pay $216,000 to the government or else face the seizure of their property, including their home. The order is to become final at their sentencing in April.
- On April 24, U.S. District Judge Steven McAuliffe sentences Ed and Elaine Brown to five years and three months in prison each for concealing earnings and failing to pay federal income tax on nearly $2 million of income. Neither of the Browns appeared in court for the sentencing.
- On April 26, Judge McAuliffe issues an order that the notices of appeal filed by the Browns on January 28 should be treated as having been filed on April 24 (the Browns' sentencing date) and that their initially premature notices of appeal would be treated as having been timely filed. The judge also orders that within thirty days, the Browns should either file the appellate fee ($455 each) or file a motion for leave to proceed in forma pauperis.
- On May 18, Ed and Elaine Brown are reported as stating they do not intend to appeal their convictions on federal tax evasion charges. They said they have abandoned "man's law" and now follow only the rules and laws put forth in the Bible.
- On June 7, police, SWAT teams, and armored vehicles are seen gathering in a field near the Browns' home. United States Marshal Stephen Monier confirms that one Brown supporter was detained near the Browns' property. Several sources later identify the Browns' supporter as a man named Danny Riley, and state that he was detained while walking the Browns' dog, Zoe. Monier's office later releases a press statement indicating that the government agents were not raiding the Browns' home, but were in the area to serve a warrant for the seizure of Elaine Brown's dental office in West Lebanon, New Hampshire. (Subsequent testimony at trial revealed that this operation was in fact an arrest attempt.) In the evening of June 7, Riley records a video describing his encounter with and detainment by federal agents earlier that day. In the video Riley claims that one camouflaged agent fired two shots over his head after he fled from the agent once happening upon him hiding in the woods near the Browns' property. Riley claims that after being tackled and tasered, he was threatened with 15 years in jail by the FBI unless he told the media that the siege was expected and planned for, and was not the outcome of an abortive attempt to serve a warrant.
- On June 18, the Browns host a press conference at their home with Randy Weaver, who was involved in a deadly standoff with federal officials at Ruby Ridge. Weaver voices his support for the Browns, and the Browns reiterate their intentions to avoid arrest by the government.
- On July 14, the Browns hosted a small concert at their Plainfield property. The concert was organized by the We The People Radio Network to "save the Browns", and drew an estimated crowd of 200 people. Dave Cahill, Poker Face & others performed.
- On July 17, a Chevrolet Blazer sport utility vehicle (SUV) owned by Elaine Brown is seized by the United States marshal after the SUV is involved in a traffic accident in which a 17 year old girl was injured and her Chrysler Concorde sedan totaled. The driver of the SUV was identified as Jason Gerhard of Brookhaven, New York. According to the girl's mother, Judy Dunham, Gerhard did not immediately stop and, after returning to the scene of the accident, refused to provide his personal information to the 17 year old girl. During his daily internet radio broadcast, Ed Brown confirmed that "a friend" had been using Elaine Brown's vehicle to go buy food. U.S. Marshal Stephen Monier confirmed that the vehicle had been impounded and that he was investigating the circumstances of the incident.
- On July 28, reports of "30–40" shots fired at the Browns' property were posted on a website. A local media report contradicts this, stating that there was no law enforcement activity at the property, and that "[p]eople who live in that area also report no activity."
- On August 22, the Concord Monitor reports that Ed and Elaine Brown have "succeeded in first recruiting and then driving out an ever-changing cast of supporters from across the country."
- On September 12, four men are arrested by the United States Marshals Service for allegedly helping to obstruct justice in connection with the Browns' standoff. Charges against the four include accessory after the fact and possession and use of a firearm in relation to a crime of violence.
October 4, 2007 arrest: The standoff ends
On October 4, 2007, Ed and Elaine Brown were arrested without incident, ending the standoff. United States Marshal Stephen Monier stated: "The Browns may now begin serving their 63-month federal prison terms… High profile situations like this are always difficult, but they don't have to be tragic. I'm glad no one was injured, and that the community remained safe throughout the operation."
The Browns were arrested by undercover officers, who were invited by the Browns into the Brown residence on the evening of Thursday, October 4, 2007. "[B]efore the couple realized they weren't supporters, they were already under arrest." A local television station quoted U.S. Marshal Monier as saying: "Ultimately, this open-door policy that they [the Browns] seemed to have which allowed the Browns to have some supporters bring them supplies, welcome followers and even host a picnic—this proved to be their undoing… They invited us in. We escorted them out."
After the arrests, law enforcement personnel began searching the home and found weapons, ammunition, explosive devices and booby traps. Law enforcement officials found twenty "suspected pipe bombs," nine "destructive devices," bags of high explosives hanging in the trees, smoke grenades, materials for partially constructed nail bombs, two .50-caliber rifles, 18 other guns, and over 60,000 rounds of ammunition.
At a news conference on October 5, 2007, U.S. Marshal Monier said that even more charges against the imprisoned Edward and Elaine Brown were likely: "By their continuing actions, allegedly, to obstruct justice, to encourage others to assist them to obstruct justice, by making threats toward law enforcement and other governmental officials, they have turned this into more than a tax case."
Shortly after his imprisonment, Ed Brown claimed that he has been mistreated, tasered, gassed, subjected to sensory deprivation, and isolated from other inmates.
Trials and guilty verdicts in connection with the standoff
Both Edward and Elaine Brown and some of their followers were subsequently charged, tried, and found guilty of crimes in connection with the standoff.
Convictions of followers
Four individuals who assisted Ed and Elaine Brown in the standoff were convicted in connection with the matter. Danny Riley of Cohoes, New York was sentenced to 36 years in federal prison, after having been convicted of helping to supply the Browns, and of stockpiling weapons and threatening law enforcement officials. Riley was convicted of conspiracy, aiding and abetting, and using guns and bombs in connection with the standoff. Also convicted in other trials were Jason Gerhard of Brookhaven, New York (sentenced to twenty years in prison), Cirino Gonzalez of Alice, Texas (sentenced to eight years in prison), and Robert Wolffe of Randolph, Vermont (who was sentenced to two and a half years).
2009 indictment, trial, and guilty verdicts for the Browns
As a result of the events during the standoff, Edward and Elaine Brown were indicted on January 21, 2009 by a federal grand jury in Concord, New Hampshire, and were charged with knowingly and willfully conspiring, by force, intimidation and threat, to prevent employees of the United States Marshals Service in the discharge of official duties in the arrest of the Browns, in violation of 18 U.S.C. § 372; conspiracy to commit an offense against the United States in violation of 18 U.S.C. § 371 and subsections (a) and (b) of 18 U.S.C. § 111; carrying and possessing a firearm in connection with a crime of violence, in violation of subparagraphs (A) and (B) of paragraph (1) of subsection (c) of 18 U.S.C. § 924; being a felon in possession of a firearm in violation of paragraph (1) of subsection (g) of 18 U.S.C. § 922; obstruction of justice in violation of 18 U.S.C. § 1503; and failure to appear for sentencing, in violation of 18 U.S.C. § 3146. Edward Brown was also charged with one count of failure to appear for trial in violation of 18 U.S.C. § 3146. See Indictment, United States v. Edward Brown and Elaine Brown.
The Browns filed numerous pre-trial motions, contending (among other things) that the United States is owned by Paine Webber and that "the most powerful court in America is not the United States Supreme Court, but the Supreme Court of Pennsylvania." According to the Concord Monitor, the Browns filed "about 30 motions, expressing views that their case is governed by commercial law, that they are not the people named in the indictment, that the federal government has no authority and that they can resolve all charges with 'promissory notes' for billions of dollars." The Browns also claimed: "The U.S. has not had a Treasury since 1921"; "The United States does not have any employees because there is no longer a United States"; "There are no judicial courts in America and there has not been since 1789"; "There have not been any Judges in America since 1789"; "The Revolutionary War was a fraud"; "America is a British colony"; "Britain is owned by the Vatican"; and "A 1040 form [Form 1040, U.S. Individual Income Tax Return] is for tribute paid to Britain". Elaine Brown's court appointed lawyer requested that her competency be evaluated. On June 2, 2009, the court ruled that Edward and Elaine Brown were competent to stand trial.
On July 9, 2009, Edward and Elaine Brown were found guilty by the federal district court jury of all counts charged. On October 2, 2009 Elaine Brown was sentenced to 35 years in a Federal prison. In January 2010, Edward Brown was sentenced to 37 years in prison.
Edward and Elaine Brown appealed these convictions to the United States Court of Appeals for the First Circuit, but the convictions were upheld by the Court of Appeals on January 19, 2012. Elaine Brown filed a petition for writ of certiorari with the United States Supreme Court, but the Supreme Court denied her petition on May 21, 2012.
Edward Brown is scheduled for release on July 26, 2045, when he would be about 103 years old. Elaine Brown is scheduled for release in November 2042; she would also be about 102 years old if released at that time.
- "Man Holed Up in Home After Tax Verdict". Associated Press. 2007-01-18.[dead link]
- "Tax Fugitive Barricaded in House: 'Show Us the Law, and We'll Pay'". Fox News. Retrieved 28 September 2014.
- See Jury Verdict, docket entry 133, Jan. 18, 2007, ‘’United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants’’; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord); and compare to Indictment, docket entry 1, April 4, 2006, ‘’United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants’’; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord).
- Associated Press, "U.S. Marshal: Convicted Tax Evaders Arrested," Oct. 4, 2007, WCAX-TV Vermont, at 
- Associated Press, "Convicted Tax Evaders Arrested in New Hampshire: Couple who holed up at compound for months taken into custody," Oct. 4, 2007, MSNBC, at .
- CNN.com, "Feds tricked holed-up tax evaders"
- Kathryn Marchocki, "Freedom or ‘body bags,’ say Browns," New Hampshire Union Leader, April 29, 2007. 
- "Browns get five years". Concord Monitor. 2007-04-25.
- Kathryn Marchocki, "Dukakis granted pardon to Brown," New Hampshire Union Leader, June 22, 2007 
- Shawne K. Wickham, "Defense Militia Builds NH Base," New Hampshire Sunday News (Oct. 9, 1994), republished online on Jan. 18, 2007 by New Hampshire Union Leader at .
- In this regard, see 26 U.S.C. § 1, 26 U.S.C. § 61, 26 U.S.C. § 63, 26 U.S.C. § 6011, 26 U.S.C. § 6012, 26 U.S.C. § 6151, 26 U.S.C. § 6651, and 26 U.S.C. § 7203 and Tax protester statutory arguments). See also page 80 of the 2006 Instructions for Form 1040, U.S. Individual Income Tax Return.
- Jackson Kuhl, "Tax Fugitive Barricaded in House: 'Show Us the Law, and We'll Pay'," Jan. 21, 2007, Fox News, at .
- See Jury Verdict, docket entry 133, Jan. 18, 2007, United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord); and Indictment, docket entry 1, April 4, 2006, United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord).
- See Indictment, docket entry 1, April 4, 2006, ‘’United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants’’; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord).
- Margot Sanger-Katz, "One Judge Enough in Brown Case: Tax resisters' attempt to order dismissal fails", Concord Monitor, 14 April 2007.
- Video of Ed Brown "barricaded" in his "compound"
- Badkhen, A., Marshals' ploy ended standoff peacefully, Boston Globe, 6 October 2007. Retrieved 10 October 2007.
- Indictment, docket entry 1, April 4, 2006, United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord).
- Margot Sanger-Katz, "Browns' total bill grows to $3 million," Concord Monitor, June 21, 2007 
- Kristen Senz, "Brown decides property taxes are not worth paying," New Hampshire Union Leader, July 14, 2007. 
- Mark Davis, "Brown says he won't pay, town will," Concord Monitor, July 21, 2007.
- Margot Sanger-Katz, "Ed Brown denies making threats," Concord Monitor, April 27, 2007.
- Senz, Kristen (2007-06-08). "Ed Brown says Feds have no jurisdiction in New Hampshire". New Hampshire Union Leader. Retrieved 2007-10-20.
- Kristen Senz, "Browns say they will either walk free, or die," New Hampshire Union Leader, June 19, 2007 at .
- Margot Sanger-Katz, "Browns on the record," Concord Monitor, April 27, 2007.
- Kristen Senz, "Brown: War is coming," New Hampshire Union Leader, August 10, 2007.
- "Ed Browns's 2/1/07 Letter".
- "Feds To Court: Seize Tax Evader's Property". Associated Press. 2007-02-14.
- "Wife defies judge's order, returns to holed-up husband". New Hampshire Union Leader. 2007-02-22.
- "Plainfield Tax Evaders Must Pay Money or Lose Property". Associated Press. 2007-03-03.
- "Plainfield Tax Evaders Sentenced To 63 Months In Prison". Associated Press. 2007-04-24.
- Order, docket entry 175, April 26, 2007, United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord).
- "Couple won't fight verdict of tax evasion". New Hampshire Union Leader. 2007-05-19.
- "Officials: No Raid Planned On Tax Evaders, Supporter Detained". Associated Press. 2007-06-07.
- Danny Riley's account of his detainment on the Browns' property on 6/7/07
- "US Marshals Serve Warrant to Seize Brown's Dental Office". 2007-06-07.
- "Marshals tried to nab Brown in June". 2008-04-02.
- "Ruby Ridge figure visits N.H. tax evaders". Associated Press. 2007-06-19.
- "Browns' bash draws about 200.". New Hampshire Union Leader. 2007-07-15.
- Robidoux, Carol. "Brown SUV seized after crash". Retrieved 2007-08-10.
- Sanger-Katz, Margot. "Feds grab Brown car". Retrieved 2007-08-10.
- "Shots Fired on Brown Property". 9/11 Truth. 2007-07-28.
- "Police: No Activity At Home Of Couple Convicted Of Tax Evasion". WMUR New Hampshire. 2007-07-29.
- Margot Sanger-Katz, "Browns shake up entourage: Tax-resisting couple recruit allies and then alienate them", Concord Monitor, August 22, 2007, at .
- Margot Sanger-Katz, "Supporters of Browns arrested," Concord Monitor, Sept. 13, 2007, at .
- "Marshals Posed As Supporters To Arrest Browns", Oct. 5, 2007, WMUR-TV New Hampshire, at 
- Margot Sanger-Katz, "Browns' cache one of the biggest," Concord Monitor, Oct. 31, 2007, at .
- Holly Ramer (Associated Press), "U.S. marshals posed as supporters in arrest of New Hampshire tax evaders," Concord Monitor, Oct. 5, 2007, at 
- Sanger-Katz, Margot (2007-10-19). "When Time Came, Ed Brown Folded". Concord Monitor.
- Margot Sanger-Katz, "Brown supporter gets 36 years for bombs, guns," Concord Monitor, Oct. 29, 2008, at .
- See prisoner number 14528-052, U.S. Bureau of Prisons, U.S. Dep't of Justice, at .
- Prisoner number 20229-045, at the Federal Correctional Institution at Fairton, New Jersey, scheduled for release in February 2025, per .
- Prisoner number 76342-179, per .
- Prisoner number 09879-049, released in November 2009, per .
- Margot Sanger-Katz, "Browns indicted on conspiracy and weapons charges," Feb. 19, 2009, Concord Monitor, at .
- Associated Press, Feb. 19, 2009, "N.H. tax evaders face slew of new charges," Brattleboro Reformer (Brattleboro, Vermont), at .
- Kathryn Marchocki, Feb. 19, 2009, "Browns face new charges in federal court," New Hampshire Union Leader, at .
- Docket entry 1, Jan. 21, 2009, case no. 1:09-cr-00030-GZS, United States District Court for the District of New Hampshire (Concord).
- Margot Sanger-Katz, June 3, 2009, "Judge: Browns competent for trial," Concord Monitor, at .
- Affidavit of Government Fraud [by "Edward-Lewis: Brown, Creditor Holder-in-due-Course with unlimited commercial liability" and "Elaine-Alice:Brown, Creditor Holder-in-due-Course with unlimited commercial liability"], docket entry 97, June 2, 2009, United States v. Edward Brown and Elaine Brown, case no. 1:09-cr-00030-GZS, United States District Court for the District of New Hampshire (Concord).
- "NH tax evaders convicted of plot to kill agents," July 9, 2009, Associated Press, at .
- Margot Sanger-Katz, "Browns guilty on all charges," Concord Monitor, July 10, 2009, at .
- "Elaine Brown Sentenced To 35 Years," WMUR-TV, Oct. 2, 2009, at
- Dale Vincent, "Elaine Brown given 35 year prison term," Oct. 2, 2009, New Hampshire Union Leader, at .
- Kathryn Marchocki, "Ed Brown erupts, gets 37 years," Jan. 11, 2010, New Hampshire Union Leader, at .
- United States v. Brown, 669 F.3d 10 (1st Cir. 2012), at .
- Order, docket #11-9926, May 21, 2012, Elaine Brown v. United States, U.S. Supreme Court.
- "Sovereign Citizens: A Growing Threat to Law Enforcement," Law Enforcement Bulletin (Sept. 2011), Counterterrorism Analysis Section, Federal Bureau of Investigation, U.S. Dep't of Justice, at .
- Prisoner # 03923-049, Federal Bureau of Prisons, U.S. Dep't of Justice, at .
- Prisoner # 03924-049, Federal Bureau of Prisons, U.S. Dep't of Justice, at .
- Data mining tax code, results - Data mining results of US tax code: Legal definition of Exempt income
- Bombs, Taxes, and Red Crayons Blog - daily updates on the 2009 Brown trial, the 2008 supporter trial, including court dockets and documents
- America: Freedom To Fascism Media Team interview of the Browns on 6/6/07
- Ed and Elaine Brown's Official Website, created by Shaun Kranish
- Ed & Elaine Brown's Myspace page
- Official Ed Brown Video Blog - videos of interviews with Ed and Elaine Brown.
- Danny Riley's video
- The Truth About Frivolous Tax Arguments IRS PDF File
- Ed & Elaine Brown's Media Press Conference 6/18/2007 on YouTube
- Select Trial Documents filed in Case # 1:06-cr-00071-JD