RESPONDING TO A CRIMINAL TAX INDICTMENT
Litigation Tool #10.004

Tax Araignment

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:

  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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Responding to a Criminal Tax Indictment

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Below is a complete outline of the content of this very extensive work:

PDF  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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