Time: Mon Feb 17 12:23:52 1997 by primenet.com (8.8.5/8.8.5) with ESMTP id LAA22163 for [address in tool bar]; Mon, 17 Feb 1997 11:55:16 -0700 (MST) by usr06.primenet.com (8.8.5/8.8.5) with ESMTP id LAA15878; Mon, 17 Feb 1997 11:51:09 -0700 (MST) by primenet.com (8.8.5/8.8.5) with SMTP id LAA11137; Mon, 17 Feb 1997 11:50:10 -0700 (MST) Date: Mon, 17 Feb 1997 12:10:55 -0800 To: (Recipient list suppressed) From: Paul Andrew Mitchell [address in tool bar] Subject: 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 web site: http://www.supremelaw.com : library & law school registration ship to: c/o 2509 N. Campbell, #1776 : this is free speech, at its best Tucson, Arizona state : state zone, not the federal zone Postal Zone 85719/tdc : USPS delays first class w/o this ========================================================================
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