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RESPONDING TO A CRIMINAL TAX INDICTMENT
Litigation Tool #10.004
213 pages; 29 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
4.4 Sixth Amendment
Right to Effective Counsel
4.5 Conflicts of
Interest
4.6 Substitute
Counsel
4.7 Ninth Circuit
Review
4.8 Counsel Rules
of Professional Conduct and Disciplinary Complaints
4.9 Questionnaire
to Counsel
4.10 Defendant Bound
by Attorney Acts Absent Demonstration of Ineffectiveness
5. FARETTA
HEARING AND SELF-REPRESENTATION
5.1 Pro Se with
Standard Counsel
5.2 Right to Self-Representation
5.3 Faretta Hearing
for Proceeding Pro Se
5.4 Ninth Circuit
Review and Ineffective Assistance of Counsel Claim
6. ARREST,
INITIAL APPEARANCE, AND ARRAIGNMENT
6.1 The Judge
Must Have "Joinder" to Create a "Controversy" for Trial
6.2 Creating
an Issue for Trial
6.3 The Judge
Making and Entering a Plea for the Accused
6.4 Statement
for the Arraignment
6.5 Arrangement
or Transfer to Another District
6.6 Appointment
of Counsel or Pro Se
6.7 Indictment,
Compliant or Information
6.8 Speedy
Trial Rights
6.9 Detention
or Release
6.10 Detention
Hearing
7. INTERSTATE
COMMERCE: PREREQUISITE TO ALL FEDERAL CRIMES
8. THE PLEA
8.1 Memorandum
of Plea Agreements
8.1.1 Voluntary Plea
of Guilty and Penalties
8.1.2 Factual Stipulations
and Calculating Sentence Guideline
8.1.3 Acceptance
of Responsibility
8.1.4 No Downward
or Upward Departures Argued at Sentencing
8.1.5 Evaluating
a Plea Agreement
8.1.6 Restitution
8.1.7 Court Not Bound
by Plea Agreement
8.2 Withdrawal
of Guilty Plea
8.2.1 Guilty
Pleas and Rule 11 Inquiries
8.2.2 Guilty
Pleas and Plea Bargaining
8.2.3 Guilty
Pleas and Competence
8.2.4 Ninth
Circuit Review
9. CONSTITUTIONAL
RIGHTS OF PRE-TRIAL DETAINEES AND PRISONERS
9.1 Pre-Trial Detainees
9.2 Access to the
Courts
9.3 Jailhouse Lawyer
Rendering Legal Assistance to Fellow Inmates
9.4 Legal Research
and Document Preparation
9.5 Legal Research
Methodology and Synthesis
9.6 Civil Rights
Actions
10. STATUTE
OF LIMITATIONS
10.1 Federal crimes
generally
10.2 Statutory
provisions
10.3 Triggering
of Statute of Limitations
10.3.1 Filing a False
Tax Return
10.3.2 Failing to
File a Tax Return
10.3.3 Tax Evasion
10.3.4 Conspiracy
10.4 Tolling provisions:
Fugitive Outside U.S.
10.5 Complaint
to Extend Statute of Limitations
11. PRE-TRIAL
MOTIONS, DISCOVERY AND HEARINGS
11.1 Pre-Trial
Motions and Memorandums of Law
11.2 Suppression,
Exclusion in Limine and Brady Motions
11.3 Fourth Amendment
and Privacy Rights
11.4 Judicial Notice
and Statements of Facts
12. PREPARATIONS
FOR TRIAL
12.1 Rights of
the Criminal Defendant
12.2 Third-Party
Testimonial Statements and Hearsay Not Permitted
12.3 Impeachment
of Witnesses and Jencks Act
12.4 Government's
Burden of Proof
12.5 Motion for
Mistrial
13. DEFENSIVE
STRATEGIES
13.1 Immediate
Defendant Actions
13.2 Approach toward
negotiating surrender to the authorities
13.3 Pre-Trial
Discovery Approach
13.4 Litigation
Strategies
13.5 Initial Motions
13.6 Discovery
Defenses
13.7 Claim for
Ineffective Assistance of Counsel
13.7.1 Pre-Trial
Ineffective Assistance of Counsel Claims
13.7.2 Counsel
Has Constitutional Duty to Investigate
13.7.3 Developing
Ineffective Assistance of Counsel Claim
13.7.4 Post-Conviction
Ineffective Assistance of Counsel Claims
13.7.5 American Bar
Association Complaints, Disciplinary Actions and Malpractice
Suites
13.8 Claim for
Prosecutorial Misconduct
13.8.1 Post-Conviction
Prosecutorial Misconduct Claims
13.8.2 Selective
Prosecution Claim
13.8.3 Vindictive
Prosecution Claim
13.8.4 Government
Misconduct Claim
13.8.5 Office
of Professional Responsibility Complaints and Disciplinary Action
14. DETAILS ON
SPECIFIC TYPES OF CHARGES
14.1 Assessment Statute Expiration Date (ASED)
14.2 Refund Statute Expiration Date (RSED)
14.3 Collection Statute Expiration Date (CSED)
15. WILLFULNESS
15.1 Authorities
15.2 Reliance upon
expert advice
15.3 The U.S. Supreme
Court's opinion on expert advice
15.4 Department
of Justice, Criminal Tax Manual
16.
FILING OF RETURNS AND REFUNDS
16.1 Returns not
filed
16.2 Correcting
False or Fraudulent Returns
16.3 Voluntarily
paid taxes
16.4 Money received
by IRS is stolen goods if paid by a "nontaxpayer" and Refund Demanded
16.4.1 Receipt
of Stolen Goods: Criminal Law in a Nutshell, West, Section 7.07
16.4.2 Extortion:
Criminal Law in a Nutshell, West, Section 7.09
16.5 Mistake of
Law: Criminal Law in a Nutshell, West, Section 8.07
17. DEALING WITH
THE JUDGE
17.1 Having an
Independent Judge to Start the Case is a Lawful Requirement and
Necessary
17.2 Prior Tax
Cases Regarding the Judge
17.3 If Necessary,
Subpoena the Judge to Appear
17.4 Good Behavior
17.5 Judge v. Jury
18. DEALING WITH
THE JURY
18.1 Jury Trial
18.2 Does the judge of the law have the right to choose and control
the judge of the facts?
19. TRIAL
19.1 Obtaining
the Jury List
19.2 Speedy Trial
Act
20.
UNDERSTANDING AND RESPONDING TO JUDICIAL TREACHERY
20.1 United
States Sentencing Guidelines (USSG)
21.
SENTENCING
21.1 United
States Sentencing Guidelines (USSG)
21.2 Sentencing
Allocution and Counsel's Preparation
21.3 Sentencing
Memorandum and Hearing
21.4 Mitigating
Factors for Sentencing
21.5 Government's
Refusal to File §5K.1 Motion
21.6 Ninth Circuit
Review
22. ALLOCUTION
23. DIRECT APPEALS
23.1 Notice of
Appeal
23.2 Record, Appeal
Questions and Final Judgments
23.3 Issues on
Appeal
23.4 Jurisdiction
and Preservation of Issues
24. STANDARDS OF REVIEW
24.1 Issues of
Law and Legal Questions
24.2 Issues of
Fact and Findings of Fact Questions
24.3 Issues of
Mixed Law and Facts
24.4 Issues of
Trial Court Discretion
24.5 Ninth Circuit
Standards of Review
24.6 Procedures,
Reversals and Remands
24.7 Judicial Complaints
and Misconduct
24.8 Writ of Mandamus
25. MOTION TO VACATED,
SET ASIDE, OR CORRECT A SENTENCE
25.1 Post-Conviction
Discovery and Evidentiary Hearing
25.2 Motion to
Correct Sentence
25.3 Motion to
Reduce Sentence
25.4 Exhaustion
of Remedies and Statue of Limitations
25.5 Procedures
and Judicial Review
25.6 AEDPA
25.7 Involuntariness
of Guilty Plea and Government Breech of Plea Agreement
25.8 Ninth Circuit
Review
25.9 Section 2255
Form
26. WRIT OF HABEUS
CORPUS
26.1 Administration
of Parole
26.2 Computation
of Time Served
26.3 Prison Disciplinary
Actions, Transfers and Types of Detention
26.5 Extradition
26.6 Removal by
Deportation or Exclusion
26.7 Court-Martial
Proceedings
26.8 Burden of
Proof, Filing and Exhaustion of Administrative Remedies
27. WRIT OF CORAM NOBIS
28. FEDERAL BUREAU
OF PRISONS RULES, POLICIES AND PROCEDURES
28.1 Administrative
Remedies and Procedures
28.2 Making the
Best of "Time Served"
28.3 Supervised
Release and Probation
28.4 Home Free
at Last
29. EXHIBITS:
29.1 Notice of Motion and Motion to Depose Judge With Accompanying
Memorandum of Law
29.2 Voire Dir of Federal Judge
29.3 Ex Parte Notice to the Court of Appointment of Counsel
29.4 Order of Court
29.5 Competent Counsel Questionnaire
29.6 Petition for Declaratory Judgment with Incorporated Memorandum
29.7 Notice of Hearing on Petition for Declaratory Judgment
29.8 Original Verified Petition for Identity Hearing and Subpoena
Duces Tecum with Incorporated Memorandum
29.9 Notice and Demand for Declaration of Court's Immunity
and Impartiality.
30. 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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