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Date: Mon, 17 Feb 1997 12:10:55 -0800
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From: Paul Andrew Mitchell [address in tool bar]
Subject: L&J: SLS: Croasmun Report [a change of attitude in federal judges]
>Date: Mon, 17 Feb 1997 12:07:38 -0800
>From: Paul Andrew Mitchell [address in tool bar]
>Subject: SLS: Croasmun Report [a change of attitude in federal judges]
>Bcc: Supreme Law School
>
>Look for "a change of attitude in federal judges":
>
>[This text is formatted in Courier 11, non-proportional spacing.]
>
>
>Memorandum
>
>To: Participants in Conference on Tax Rebellion Movement
>
>From: Regional Commissioner
> Western Region
>
>Subject: Tax Rebellion in California
>
>
> I am sending you the minutes of our meeting of February 9,
>1973, on the Tax Rebellion Movement. These minutes enumerate
>action items for the Los Angeles and San Francisco District
>Directors and for Regional Office officials.
>
> I appreciate your past attention to this serious matter and
>feel confident that all of us working together can successfully
>overcome this challenge to our tax system.
>
>
>/s/ Homer O. Croasmun
>
>Regional Commissioner
>
>
>Attachment
>
>
> Minutes of February 9, 1973 Conference on
> Tax Rebellion Movement in California
>
>
> Participants
>
>Mr. Croasmun, Regional Director
>Mr. Schwartz, Regional Counsel
>Mr. Rowe, Regional Inspector
>Mr. Kingman, District Director, San Francisco
>Mr. Schmidt, District Director, Los Angeles
>Mr. McCart, Acting Assistant Regional Commissioner, Intelligence
>Mr. Hansen, Chief, Los Angeles
>Mr. Howard, Chief, San Francisco
>Mr. Monzon, Chief, Enforcement, Regional Office, BATF
>Mr. Vargofcak, Assistant Special Agent-in-Charge, San Francisco
>Mr. Dvorak, Assistant Regional Inspector
>Mr. Pollock, Regional Protective Programs Manager
>Mr. Busalacchi, Regional Public Affairs Officer
>Mr. Krause, Regional Coordinator, Tax Rebellion Movement
>
>
> Mr. Croasmun opened the conference with a review of the
>history of the Tax Rebellion Movement. He stated we should set
>up our metes and bounds to achieve our goals; that we do not
>have unlimited manpower so we must focus on the total program and
>concentrate on the leaders of the movement attacking IRS.
>
> Mr. Croasmun pointed out that seven months ago we changed
>our direction on Tax Rebellion cases from a defensive posture and
>have now seized the initiative by infiltration of their
>organization so we now know in advance of their plans before they
>execute them. This is vital and we must continue to stay
>aggressive if we are to enforce the revenue laws and to protect
>the Service from attack by tax rebel militants.
>
> Mr. Croasmun stated that we are not limiting ourselves to
>the sanctions in the Revenue Code, but are using all the
>available law enforcement machinery whether it be federal, state
>or local laws: for example, if a tax rebel leader is violating a
>state law by carrying a concealed weapon, we should use state
>enforcement to prosecute him; and, if there is a firearms
>violation, ATF agents should be alerted.
>
> Mr. Howard advised that he had been advised by the Detroit
>District that since ( ) spoke on the radio in Cleveland,
>there had been a flood of General Motors employees submitting
>false forms W-4. Mr. Busalacchi stated he had a report that
>( ) had been active in Albuquerque.
>
> Mr. Hansen advised that a ( ) of Ventura County had
>attempted to file false forms [sic] W-4; that he is now leading
>the Mariposa camp of militants organized by ( )
>the ( ).
>
> Mr. Vargofcak said the sheriff of Mariposa County had been
>checking on the activities of ( ) since May 1972, when
>the ( ) bought the Mariposa property from ( );
>that ( ) is a close personal friend of ( ) that
>( ) has a state criminal record; that he has three or
>four firearms; and that the Bureau of Alcohol, Tobacco &
>Firearms has a case on ( ).
>
> Mr. Schmidt pointed out that there are varying degrees of
>militancy in the various tax rebellion groups; that in the Los
>Angeles District, Taxpayers Anonymous in Orange County, led by
>( ) and ( ) is the most militant; and that we
>should keep this in mind in deciding our targets.
>
> Mr. Monzon gave a summary of laws enforced by the bureau of
>Alcohol, Tobacco & Firearms which could be used on tax rebel
>cases. He pointed out it is not a federal violation to carry a
>gun unless the person has a felony record; that an automatic
>pistol is not an "automatic" gun under the definitions of BATF
>unless one pull of the trigger will discharge multiple shots;
>that explosives are a federal violation; and, likewise,
>"silencers" are a violation. He said he wanted more information
>about a report that tax rebels are able to buy silencers in
>Phoenix, as this would be a clear violation.
>
> Mr. Howard advised he has been conferring with state tax
>officials who are anxious to cooperate with IRS in the attack on
>tax rebels who also do not pay state taxes; often the state can
>move quickly to close up a tax rebel's business or revoke his
>license; that we should see that the state uses its enforcement
>machinery on those cases which are not our targets.
>
> Mr. Croasmun reported on his discussions with Assistant U.
>S. Attorney Couris and Judge Crocker, Fresno, and of their
>interest in enforcement of the law in tax rebel cases. Mr.
>Hansen commented on the problem of federal judges appearing to be
>anti-IRS based on a belief that IRS is "highhanded." Mr. Howard
>reported on a change of attitude in federal judges in San
>Francisco after he met with a number of them and discussed the
>gravity of the Tax Rebellion Movement and the importance of
>giving prison sentences as deterrents.
>
> There was a general discussion of the importance of meeting
>with U.S. Attorneys and federal judges to acquaint them with the
>full picture of the tax rebellion movement. Mr. Croasmun pointed
>out that after his meeting with Mr. Couris and Judge Crocker,
>they requested background information on the Movement which was
>furnished them.
>
> Mr. Kingman suggested the possibility of requesting
>religious leaders to warn their following against participation
>in the movement, pointing to the beneficial effects of Mormon
>Church President Lee's message.
>
> Mr. Howard advised that after his discussion with the
>federal judges they said they had not full background information
>on some of the defendants to whom they had given light sentences.
>
> Mr. Schwartz suggested that the Porth-type cases not
>prosecuted should at least be considered for fraud penalties or
>other civil penalties.
>
> Mr. Schwartz also advised the district directors that they
>should instruct employers who receive false forms W-4 or W-4E
>which they know to be false through admission of employee or
>knowledge of previous employment that the employer should
>disregard the false exemption certificate and withhold on the
>basis of zero exemptions or on the basis of a former correct form
>W-4.
>
> There was a general discussion on the problem of detecting
>false W-4 or W-4E cases where the taxpayer does not so advise the
>government or the employer does not do so; and, particularly so
>where the taxpayer completes his action by not filing any form of
>1040 at year end, but becomes an "IRS dropout." With the present
>limited matching at the Service Centers of the filing index with
>prior years' returns, or employers' copies of W-2's with filing
>indexes, such cases will probably never be detected. Suggestions
>were made that we use all available means to reach employers to
>advise them of their responsibility to advise IRS when they
>receive a suspected false form W-4 or W-4E. Also, we should use
>our liaison contacts with the Tax Executive Institute to get the
>message to them of their responsibility in such cases and of
>advising employer-clients. Also, we should use trade journals to
>reach employers with this message. Also, we should use Circular
>E for this purpose.
>
> Mr. Krause pointed out the importance of close planning on
>common targets by the tax rebellion project supervisors of the
>Los Angeles and San Francisco districts with planning meetings as
>needed.
>
>
> Action Items for District Directors:
>
> 1. Maintain the initiative in the attack on the tax
> rebels.
>
> 2. Know their plans before they arrive at our door to
> execute them.
>
> 3. Identify the leaders of the Movement and concentrate on
> them.
>
> 4. Have a plan of action in coordination with the Region
> rather than hit and miss defensive reactions.
>
> 5. Continue and step up the infiltration in-depth of the
> Movement.
>
> 6. Use all available federal, state and local laws.
>
> 7. Use civil penalties on Porth-type cases.
>
> 8. Wage a campaign to educate U.S. Attorneys and federal
> judges with the importance of prison sentences on
> cases.
>
> 9. District Directors to continue to follow up cases of
> admitted or known false W-4's or W-4E's to advise
> employers of responsibilities in such cases and follow
> up to see that proper 1040's are filed at the filing
> season.
>
> 10. Use State taxing agencies willing to cooperate on
> enforcement of laws on tax rebels.
>
> 11. Los Angeles and San Francisco project supervisors to
> hold periodic planning meetings on common targets.
>
>
> Action Items for Region:
>
> 1. Use Tax Executive Institute liaison to inform tax
> consultants and their client-employers of their duties
> on suspected false exemption cases.
>
> 2. Consider requesting legislation or an IRS published
> ruling to require employers to file with service
> centers a copy of amended W-4 or W-4E forms.
>
> 3. Use Circular E, The employer's Tax Guide on
> Withholding, to inform employers of responsibilities on
> suspected false exemption cases.
>
> 4. Use trade journals to reach employers for same purpose.
>
>
>
> Supplement 1 (Rev. 3)
> RC-W Memorandum 12-24
>
>
> Regional Objective RC-W4
>
> PUBLIC AWARENESS OF THE ROLE OF THE
> INTERNAL REVENUE SERVICE
>
>
> The Service should be acutely aware of its responsibility to
>enhance the belief of the American public that Internal Revenue
>Service is an effective tax administration body, maintaining the
>highest principles of integrity.
>
> Heads of Office should take positive steps to insure that
>appropriate managers are aware of and responsive to concerns and
>contacts with professional groups, the communication media and
>the taxpaying public. The Service must maintain the capacity to
>respond timely and intelligently to concerns or issues raised by
>the public.
>
>
> Areas of Consideration
>
> * Evaluate, appraise and react to the tax mood of the
> nation and of local areas. Heads of Office should
> impress on all employees the value of effective,
> professional tax administration as a counterpoint to
> attacks on the self-assessment system.
>
> * Maintain an effective Public Affairs program designed
> to produce pertinent and effective public information
> concerning both tax and economic stabilization matters.
>
> * Recognize the sensitive problems connected with the
> organized tax resistance movement. Be aware of the
> need for diligent enforcement action against organized
> tax protestors who flagrantly violate the tax laws.
>
> * Heads of Office should be aware of their roles as
> public spokesmen in explaining to the general public
> and to responsible business and professional groups the
> Service's role in the administration of both our tax
> system and the economic stabilization program.
>
>
>
> Official Use Only
>
========================================================================
Paul Andrew, Mitchell, B.A., M.S. : Counselor at Law, federal witness
email: [address in tool bar] : Eudora Pro 3.0.1 on Intel 586 CPU
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