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:

  1. Typical scenario for federal criminal case.

  2. Indictment or information

  3. Selecting and dealing with attorneys.

  4. Handling the arraignment.

  5. Defensive strategies.

  6. Elements of standing.

  7. Details on specific types of charges.

  8. Challenging jurisdiction.

  9. Willfulness.

  10. Filing of returns and refunds in the case of failure to file charges.

  11. Dealing with the judge.

  12. Dealing with the jury.

  13. Handling trial.

  14. Sentencing.

  15. Allocution.

  16. Exhibits helpful in various scenarios

The book is provided only in electronic format.  You can easily and inexpensively make your own paper copy of the book at any Kinkos or printing store if you follow the instructions on its cover sheet.

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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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