[IN CONFIDENCE RELEASE EXTERNAL] 
 
Inland Revenue  
PO Box 39010 
Wel ington Mail Centre  
Lower Hutt 5045 
New Zealand 
 
 
 
 
 
10 November 2021 
 
 
 
Mr Roger Bicknell  
[FYI request #17166 email] 
 
 
Dear Mr Bicknell  
 
Thank you for your request made under the Official Information Act 1982 (OIA), received 
on 12 October 2021. You requested the following: 
 
How many individuals in 2020 attempted to avoid taxation by claiming they 
were 'sovereign citizens' and that the IRD lacked authority to level tax?  
 
I confirm that we have received correspondence from individuals claiming to be sovereign 
citizens and that Inland Revenue has no authority to levy taxes. These individuals put 
forward novel theories as justification for not being subject to the laws that require them 
to pay tax. None of these theories have been established as having any credibility at law 
and the New Zealand Courts have consistently dismissed them as having no foundation.  
 
While we have received  sovereign citizen  correspondence, we have  not  recorded  the 
numbers of individuals who made such claims. The correspondence is recorded in our 
system as general correspondence  and is not distinguishable from other general 
correspondence. Given the thousands of pieces of correspondence we have received in 
the past year it would take substantial collation to determine the numbers received.  
 
As the information requested cannot be made available without substantial collation or 
research your request is declined under section 18(f) of the Official Information Act 1982. 
 
Right of Review  
If you disagree with my decision on your OIA request, you can ask an Inland Revenue 
review officer to review my decision. To ask for an internal review, please email the 
Commissioner of Inland Revenue at: [email address].  
 
Alternatively, you have the right to ask the Ombudsman to investigate and review my 
decision.  Information about how to ask the Ombudsman  to review an OIA decision is 
available on their website www.ombudsman.parliament.nz.  
 
Thank you for your request. 
 
 
Yours sincerely 
 
Craig O'Halloran 
Officer, Inland Revenue   
 
 
 
 
Ref: 22OIA1342 
 
www.ird.govt.nz 

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Document Outline

• Thank you for your request made under the Official Information Act 1982 (OIA), received on 12 October 2021. You requested the following:
• I confirm that we have received correspondence from individuals claiming to be sovereign citizens and that Inland Revenue has no authority to levy taxes. These individuals put forward novel theories as justification for not being subject to the laws t...
• While we have received sovereign citizen correspondence, we have not recorded the numbers of individuals who made such claims. The correspondence is recorded in our system as general correspondence and is not distinguishable from other general corresp...
• As the information requested cannot be made available without substantial collation or research your request is declined under section 18(f) of the Official Information Act 1982.
• Yours sincerely

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