The United States Government’s Sentencing Memorandum presents a comprehensive argument for imposing the maximum statutory sentence on Paul Kenneth Cromar, convicted of tax evasion and forcibly retaking a seized property. Cromar’s actions were marked by decades of tax defiance, armed resistance, and the mobilization of anti-government supporters, culminating in his 2024 trial and conviction.
Cromar’s Offenses: A Pattern of Defiance
Cromar’s history of criminal conduct spans over three decades, rooted in his refusal to recognize federal tax laws and court authority. His offenses involved both sophisticated schemes and brazen acts of defiance. He fraudulently conveyed his assets into abusive trust schemes to evade tax obligations exceeding $1 million. These actions escalated when Cromar orchestrated an armed takeover of his former residence in Cedar Hills, Utah, after it was seized and auctioned by the IRS.
Cromar not only defied court orders but also mobilized militia supporters to fortify the property with firearms. The home became a staging ground for anti-government sentiment, where armed individuals conducted patrols and displayed a willingness to engage in violence to protect Cromar’s claim.
The Armed Takeover of the Cedar Hills Residence
In one of his most egregious actions, Cromar forcibly re-entered his former home in April 2020. The property had been lawfully seized and sold by the IRS to settle his tax debts. Ignoring federal and state orders, Cromar led a group of armed supporters in reclaiming the property. Among them were anti-government militia members who carried rifles, handguns, and other weapons.
Photographic evidence and police reports presented at trial depicted the residence turned into a militarized zone. Firearms, including AK-47-style assault rifles, were stockpiled in strategic locations. Witnesses testified about fortified shooting positions facing residential streets, posing a grave risk to neighboring families. The ammunition was capable of penetrating walls and vehicles, illustrating the potential for catastrophic violence.
Cromar’s leadership role extended to his wife, Barbara Cromar, and supporters like Ryan Bundy and Michael Harrington. Video evidence captured Cromar and Bundy confronting law enforcement while Bundy brandished a holstered firearm. Harrington, detained during a SWAT operation, was armed with an AR-15 assault rifle and a revolver.
Cromar’s Sovereign Citizen Ideology and Propaganda
Cromar’s crimes were deeply intertwined with his sovereign citizen ideology, which rejects federal authority and promotes tax defiance. This ideology fueled not only his own actions but also his recruitment of others. Cromar weaponized social media, press conferences, and YouTube videos to spread disinformation, portraying himself as a victim of government persecution.
In one instance, Cromar hosted a press event at the National Press Club in Washington, D.C., where he solicited public support for a frivolous $120 million lawsuit against federal officials. He claimed his case represented divine justice, offering supporters a share of the alleged settlement.
Obstruction of Justice and Threats
Cromar obstructed the judicial process by filing frivolous bar complaints against federal prosecutors, accusing them of misconduct without basis. He mailed harassing correspondence to Assistant U.S. Attorney Mark Woolf, threatening fines, imprisonment, and even the death penalty under false pretenses.
Unrepentant and Unchanged
Despite his conviction, Cromar remains defiant. His post-trial statements and filings reveal no acceptance of responsibility. Instead, he continues to assert that the federal courts lack jurisdiction, using inflammatory rhetoric to vilify the justice system and encourage further defiance among his supporters.
Sentencing Recommendations
The government advocates for the statutory maximum sentence of 84 months in prison, citing the seriousness of Cromar’s offenses, his continued defiance, and the need to deter similar conduct. Additionally, they recommend a three-year supervised release term, restitution of $723,028.65, and prosecution costs of $4,757.36.
This case serves as a stark example of the dangers posed by tax defiers who escalate their actions into violent resistance. Cromar’s sentencing aims to reaffirm the rule of law, deter others in the anti-government movement, and protect the community from future harm.