A US man thinks he is not subject to normal laws because he resides in "the Kingdom of Heaven".
Russell P. Gentile - from Florida - has pleaded not guilty to charges that he filed false tax returns and he claimed he had no reportable income for years 2001 and 2002.
In one letter to officials, he wrote: "I have been as polite and patient as I can be.
"... You have both violated the law by canvassing me outside your jurisdiction of the District of Columbia and exceeded the scope of your authority."
He could face up to six years in federal prison and a $200,000 fine.
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