I was convicted of filing false returns and incarcerated
about June 2006. I am now on supervised
I filed post-conviction motions on my case to void my
conviction because the returns were never alleged to be false by IRS nor did
the Indictment allege that the returns were false. The statute of limitations had expired baring
government prosecution of the crime of filing false tax returns. Thus, I was convicted for a crime that did
not exist and which, if I actually filed false tax returns which I did not, the
statute of limitations barred government from my prosecution and thus, my
I filed a motion for COA's to appeal my alleged wrongful
conviction; the motion is currently under review by the 9th Circuit Court of
I completed a para-legal course in 2010 to better understand
tax law and civil and criminal legal procedures.
My purpose is to help taxpayers avoid problems with IRS and
to provide taxpayers with procedures and methods to solve problems with IRS,
without confrontation. In other words, I
hope to try and remove taxpayers fear and stress through knowledge of taxpayer
rights under the Code.
Blogs' Fundamental Principle
All taxpayers must,
under the law (the Code/IRC), sign, under penalty of perjury, and file their
1040 to report their worldwide known taxable income on April 15; (the taxpayer can file late with late
penalties) but the taxpayer must file and calculate the tax to the best of the
taxpayers knowledge and pay the tax shown on the return; even if the taxpayer
is truly unable to pay the tax shown on the return the taxpayer should file it
anyway and work out a payment arrangement with IRS.
Statute of Limitations (3 years from date of filing).
By filing the return the taxpayer gains the benefit of the 3
year statute of limitations on assessment of additional tax by IRS and the
legal presumption that your tax returns are not fraudulent; meaning that IRS
has the burden to prove the taxpayer filed a false return at Tax Court.
I am not a lawyer. Thus, I am not licensed and cannot provide "legal advice". My knowledge of the Code
is limited to self-study; my experience obtained through my Tax Court trial and judgment; my criminal tax evasion trial and subsequent motions I filed "pro
se". Thus, any comments by
"tax professionals" are welcomed to clear up mistakes I may inadvertently
make or comments to clear up any inconsistencies or conflicts with the Code or
helpful information that will make it less stressful for taxpayers to deal with