NORMAN L. VROMAN Lawyer c/o General Delivery Hopland, California IN PROPRIA PERSONA UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA UNITED STATES OF AMERICA ) No. CR 91 0213 EFL ) ) RESPONSE TO PLAINTIFF ) MOTION IN LIMINE PLAINTIFF, ) ) v. ) ) NORMAN LEON VROMAN ) ) DEFENDANT. ) ________________________________) RESPONSE The government has filed this motion in limine because it has "anticipated" that the defense may attempt to argue or present evidence concerning the alleged invalidity or unconstitutionality of "certain provisions of the Internal Revenue Code." It is precisely because these certain provisions have yet to be revealed to the defendant that he is unable to form an intelligent response to the motion. Due to the complexity of the Internal Revenue Code and the accompanying Regulations it would require guessing on the part of the defendant to determine just exactly which provisions the government was alluding to. This defendant was under the impression that he was not required to guess at what he was charged with in a criminal case. Response to Motion In Limine: Page 1 of 4 "Willfulness, as construed by our prior decisions in criminal tax cases, requires the Government to prove that the law imposed a duty on the defendant, that the defendant knew of this duty, and that he voluntarily and intentionally violated that duty. We deal first with the case where the issue is whether the defendant knew of the duty purporting imposed by the provision of the statute or regulation he is accused of violating,..." Cheek v United States, 498 U.S. ___, 112 L Ed 2nd 617, 111 S. Ct. 604, at 629-30, 112 L.Ed.2d. Thus we deal directly with the problem facing the defendant in the case at bar, the complete lack of knowledge of the statute or regulation that he is accused of violating!! While it is beyond question that the government must prove that the law imposed a duty on the defendant, what law that might be is yet to be revealed. Until the defendant is informed as to what those "certain provisions of the Internal Revenue Code" might be that he would want to allege as being invalid or unconstitutional he can not respond to the government's Motion In Limine. The government alleges that the United States Constitution is not relevant to the case at bar. If that is so the court must be operating as an equity court but the defendant is unaware of what document he signed conferring jurisdiction and removing his constitutional safeguards. Until such time as the government sees fit to inform the defendant of what law required him to make and file a return, be it statute or regulation, he is unable to adequately prepare any defense. Response to Motion In Limine: Page 2 of 4 Dated: July 23, 1991 /s/ Norman Vroman ______________________________ NORMAN L. VROMAN In Propria Persona Response to Motion In Limine: Page 3 of 4 CERTIFICATE OF SERVICE It is hereby certified that a true and correct copy of the foregoing was hand delivered to the United States Attorney, at his respective office on this 23rd day of July 1991. /s/ Norman Vroman _______________________________ NORMAN L. VROMAN Response to Motion In Limine: Page 4 of 4 # # #
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U.S.A. v. Vroman