A Naples school board member and his wife could be facing jail time after they claimed their wages shouldn’t be taxed.

Michael Skarbinski, 48, and his wife, Elizabeth, 44, were indicted Friday on charges of theft by deception, two counts of attempted theft by deception and making a false statement on an income tax return.

However, Michael Skarbinski doesn’t believe he’s done anything wrong. He claims that, based on his reading of the income tax code, no one is legally required to pay taxes on wages.

The Maine Attorney General’s Office, however, has a different view.

“It’s very likely that they will serve jail time,” said Kate Simmons of the Attorney General’s Office, describing the Skarbinskis as tax protestors.

According to Simmons, the couple earned $142,000 in wages in 2007, but claimed it didn’t qualify as taxable income on their Maine tax returns. They were refunded the $3,500 withheld from their paychecks.

The couple attempted to get their withholdings back in 2005 and 2006, Simmons said, though the money was not refunded due to a computer glitch, which is why they are being charged with two counts of attempted theft by deception.

If convicted, they could serve up to three years in jail for theft by deception and up to 364 days in jail for putting a false statement on their income tax returns.

Michael Skarbinski works in the information technology department at Maine Medical Center in Portland, and he said his wife also works in the health care industry. The couple has five children.

Skarbinski was appointed to a vacant seat on the School Administrative District 61 school board in October 2007. He is one of three Naples representatives, and he says he doesn’t see any need to step down because of the indictments.

“I don’t plan on stepping down from the school board. I don’t see why I have to,” Skarbinski said. “I’m not hiding anything from anybody.”

Skarbinski said that while he is “highly concerned” about going to court, he is willing to take that step to exercise his right to speak and get answers. He plans to plead not guilty to the charges.

“I never tried to steal anything,” Skarbinski said, adding that all he wanted was for someone to show him where it said in the code that he has to pay income taxes.

“The same reason that I’m on the School Board is the same reason I’m willing to go to court,” Skarbinski said.

As a member of the School Board, he tries to educate the public about how the schools are spending money, and he sees his role as a tax protestor similarly.

“I’m trying to stand up for the rights of anyone around me,” Skarbinski said.

William Baghdoyan, assistant attorney general in the financial crimes division, said the Skarbinskis are not the only tax protestors in the state.

“It’s not uncommon,” Baghdoyan said. “We’ve prosecuted a number of people over the years.”

People who do not pay their taxes can be prosecuted on the state level, the federal level or both, Baghdoyan said, adding that he couldn’t think of any case in which the defendants had won.

“I know of no successful defense, at least in the state of Maine, that said wages aren’t income,” Baghdoyan said.

Generally tax protestors claim that wages are not taxable income, Baghdoyan said, but the Internal Revenue Service says income derived from any source is taxable, with a few exceptions.

Skarbinski disagrees. He said only income from profits are taxable, such as income from investments. Nontaxable income would include “anything I make off the sweat of my back,” Skarbinski said.

Skarbinski said he does pay property, excise and sales taxes because he is choosing to own a house and a car, things he described as “above and beyond normal living.”

“This country wouldn’t be able to survive if people didn’t pay their due taxes,” Skarbinski said.

The tax code lists certain groups that have to pay income taxes, Skarbinski added, and he doesn’t fit into any of those categories, which include foreigners doing business in the United States, resident aliens and U.S. citizens doing business abroad.

“Tax laws are written so vaguely people don’t understand them,” Skarbinski said.

An arraignment date for the Skarbinskis has not yet been set, Simmons said. After that hearing, there will be a trial, unless the Skarbinskis enter into a plea agreement.

Only one other school board member, Janet Ver Planck, returned calls by press time, and she declined to comment.