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RESPONDING TO A CRIMINAL TAX INDICTMENT
121 pages; 17 Chapters
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This book
provides procedures, pleadings, and strategies for dealing
with criminal tax indictments by sui juris litigants under
26 U.S.C. §7203, 18 U.S.C. §371, and 18 U.S.C. §287.
Subject covered include:
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Typical scenario for federal
criminal case.
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Indictment or information
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Selecting and dealing with
attorneys.
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Handling the arraignment.
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Defensive strategies.
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Elements of standing.
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Details on specific types of
charges.
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Challenging jurisdiction.
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Willfulness.
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Filing of returns and
refunds in the case of failure to file charges.
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Dealing with the judge.
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Dealing with the jury.
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Handling trial.
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Sentencing.
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Allocution.
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Exhibits helpful in various
scenarios
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Below is a complete outline of the content of this very extensive work:
PREFACE
Revision
History
Table
of Contents
Table
of Authorities
Cases
Statutes
Regulations
Other
Authorities
1. THE SCENARIO
2. TYPICAL SEQUENCE
OF A FEDERAL CRIMINAL CASE
3. THE INDICTMENT OR
INFORMATION
3.1 How to know if a criminal
indictment is being pursued
3.2 Actions to take once you
know or think an indictment is being pursued
3.3 Requirement for the
indictment or information
3.4 Attacking the Indictment
4. THE ATTORNEY
4.1 Introduction
4.2 Finding an attorney
4.3 Court appointed counsel
5. THE
ARRAIGNMENT
5.1 The Judge Must Have
"Joinder" to Create a "Controversy" for Trial
5.2 Creating an Issue for
Trial
5.3 The Judge Making and
Entering a Plea for the Accused
5.4 Statement for the
Arraignment
6. STATUTE OF
LIMITATIONS
6.1 Federal crimes generally
6.2 Statutory provisions
6.3 Triggering of Statute of
Limitations
6.3.1 Filing a False Tax Return
6.3.2 Failing to File a Tax
Return
6.3.3 Tax Evasion
6.3.4 Conspiracy
6.4 Tolling provisions:
Fugitive Outside U.S.
6.5 Complaint to Extend Statute of
Limitations
7. DEFENSIVE
STRATEGIES
7.1 Immediate Defendant
Actions
7.2 Approach toward
negotiating surrender to the authorities
7.3 Pre-Trial Discovery
Approach
7.4 Litigation Strategies
7.5 Initial Motions
7.6 Discovery Defenses
8. DETAILS ON SPECIFIC
TYPES OF CHARGES
8.1
Assessment Statute Expiration Date (ASED)
8.2 Refund Statute Expiration Date (RSED)
8.3 Collection Statute Expiration
Date (CSED)
9. WILLFULNESS
9.1 Authorities
9.2 Reliance upon expert
advice
9.3 The U.S. Supreme Court's
opinion on expert advice
9.4 Department of Justice,
Criminal Tax Manual
10. FILING OF RETURNS
AND REFUNDS
10.1 Returns not filed
10.2 Correcting False or
Fraudulent Returns
10.3 Voluntarily paid taxes
10.4 Money received by IRS is
stolen goods if paid by a "nontaxpayer" and Refund Demanded
10.4.1 Receipt of Stolen
Goods: Criminal Law in a Nutshell, West, Section 7.07
10.4.2 Extortion: Criminal
Law in a Nutshell, West, Section 7.09
10.5 Mistake of Law: Criminal
Law in a Nutshell, West, Section 8.07
11. DEALING WITH THE
JUDGE
11.1 Having an Independent
Judge to Start the Case is a Lawful Requirement and Necessary
11.2 Prior Tax Cases Regarding
the Judge
11.3 If Necessary, Subpoena
the Judge to Appear
11.4 Good Behavior
11.5 Judge v. Jury
12. DEALING WITH THE
JURY
12.1
Jury Trial
12.2 Does the judge of the law have
the right to choose and control the judge of the facts?
13. TRIAL
13.1 Obtaining the Jury List
13.2 Speedy Trial Act
14. SENTENCING
15. ALLOCUTION
16. EXHIBITS:
16.1
Notice of Motion and Motion to Depose Judge With Accompanying
Memorandum of Law
16.2 Voire Dir of Federal
Judge
16.3 Ex Parte Notice to the
Court of Appointment of Counsel
16.4 Order of Court
16.5 Competent Counsel
Questionnaire
16.6 Petition for Declaratory
Judgment with Incorporated Memorandum
16.7 Notice of Hearing on
Petition for Declaratory Judgment
16.8 Original Verified
Petition for Identity Hearing and Subpoena Duces Tecum with
Incorporated Memorandum
16.9 Notice and Demand for
Declaration of Court's Immunity and Impartiality.
17. FURTHER READING AND
RESEARCH
WARNING:
The contents of this book is subject to
the terms of our Disclaimer.
Please read and heed.
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