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NEWS
RELEASE
For Immediate Distribution
May 3, 2004
Debra W. Yang
United States Attorney
Central District of California
Thom Mrozek, Public Affairs Officer
(213) 894-6947
thom.mrozek@usdoj.gov
www.usdoj.gov/usao/cac
TAX FRAUD PROMOTERS ASSOCIATED WITH 'WE THE PEOPLE'
CONVICTED FOR SELLING BOGUS 'PURE TRUSTS'
THAT FALSELY PROMISED TO PROTECT INCOME FROM TAXES
Seven individuals associated with a tax fraud group known as "We the
People" were convicted today on various federal charges related to the promotion
of bogus tax shelters that falsely promised to limit exposure to federal income
taxes.
A federal jury in Los Angeles convicted the seven on charges that included
conspiring to defraud the Internal Revenue Service, fraudulently using Social
Security Numbers and failing to file income tax returns.
The California residents convicted today are:
#
Lynne Meredith, 54, of Sunset Beach, the owner and operator of We
the People;
#
Gayle Bybee, 56, of Sunset Beach;
#
Gregory Paul Karl, 54, of Solana Beach;
#
Teresa Manharth Giordano, 41, of Murrieta;
#
Willie Watts, 45, of Murrieta;
#
Betty Erickson, 59, of Windsor; and
#
Nora Moore, 55, of Huntington Beach.
Following the guilty verdicts, Meredith and Bybee were remanded into custody by
United States District Judge Dean D. Pregerson.

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The defendants are scheduled to be sentenced by Judge Pregerson on July 23.
The evidence presented during a 13-week trial showed that beginning in
1991 and continuing until April 2002, Meredith conducted seminars at which she
sold books and bogus “ pure trusts” to people with the purpose of leading them to
believe they could legally shield income and assets from taxation. Meredith and her
co-defendants encouraged and assisted taxpayers by forming phony “ pure trusts,”
opening bank accounts with phony Taxpayer Identification Numbers, filing
fraudulent income tax returns and encouraging taxpayers not to file income tax
returns.
We the People sold the “ pure trusts" for approximately $500 to $1,000 at
seminars that were held throughout the United States and internationally. To entice
potential “ trust” purchasers at seminars, Meredith said that each “ trust” was
customized for the particular customer, who would retain complete control over
their businesses and assets placed in trust without incurring and tax liability.
Meredith also encouraged taxpayers to file frivolous tax returns that falsely
reported that taxpayers did not have any taxable income and fraudulently requested
a refund of all income taxes paid. The defendants also encouraged taxpayers to
send protest correspondence to the IRS with the purpose of impeding and
obstructing the IRS from collecting these taxpayers’ taxes.
Meredith wrote books, including How To Cook A Vulture and Vultures In
Eagle’ s Clothing, in w hich she falsely claimed that individuals could lawfully stop
paying income taxes, stop their employer from withholding income taxes, and
refuse to produce books and records to the IRS. The books contained examples of
frivolous tax returns and protest letters.
The defendants falsely told their customers that paying taxes is "voluntary,"
and that they could file a W-4 or W-8 form with their employer claiming to be
exempt from federal income tax withholdings. In fact, under federal law, anyone
who earns income more than approximately $8,000 must file a tax return and pay
taxes. There is no vehicle into which businesses or income may be placed to avoid
the payment of income taxes. Those customers who purchased and used the “ pure

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trusts” to hide income face serious financial penalties and interest for the income
taxes they failed to pay.
From 1991 until 2002, Meredith caused thousands of taxpayers to file
fraudulent income tax returns with the IRS. Those fraudulent tax returns sought
refunds for as much as $32,822.
The jury heard evidence that Meredith earned more than $8.5 million as a
result of the scheme. Meredith did not file a Federal income tax return during these
years, and she did not pay any federal income taxes. Furthermore, none of the
other six defendants filed or paid any income taxes on income they earned in the
scheme.
Meredith was convicted of conspiracy, four counts of mail fraud, two counts
of using a false social security number, making a false statement in a passport
application and five counts of failing to file a tax return.
Bybee w as convicted of conspiracy and three counts of failing to file a tax
return.
Karl, a former CPA, was convicted of conspiracy and four counts of mail
fraud.
Giordano was convicted of conspiracy, four counts of mail fraud and two
counts of failing to file a tax return.
Watts, also a former CPA, was convicted of conspiracy, three counts of mail
fraud and three counts of failing to file a tax return.
Erickson was convicted of three counts of failing to file a tax return.
Moore was convicted of three counts of failing to file a tax return.
The charges of conspiracy, mail fraud and false representation of a social
security number each carry a maximum possible penalty of five years in federal
priosn. The passport fraud charge carries a potential 10-year sentence. Failing to
file a tax return carries a maximum penalty of one year in prison for each count.
The prosecution of this case reflects the increased focus the IRS has on the
anti-tax movement. Although courts have continuously rejected frivolous arguments
such as those presented by Meredith, the use of false, misleading and unorthodox

Page 4
tax advice has gained followers, w hich has led many to financial ruin. The
investigation of this case and others in the country, including the indictment of
Irwin Schiff in Las Vegas last month, is part of the IRS’ s strategy to stem the flow
of misinformation produced by anti-tax promoters.
The case against Meredith and the other promoters of We the People was
the result of an investigation by IRS-Criminal Investigation.
CONTACT: Assistant United States Attorney Alicia Villarreal
(213) 894-3172
Assistant United States Attorney Brian Hershman
(213) 894-5796
Release No. 04-059
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