Cover photo
Charles J. Sigerseth
Works at CJS Consulting
Attended Loyola Marymount University
Lived in Los Angeles
7 followers|12,476 views


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Blog to explain taxayer rights (civil and criminal)
I was convicted of filing false returns and incarcerated about June 2006.  I am now on supervised release.
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 conviction. 
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 Appeals.

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 agency IRS.

Bragging rights
Fortunately, I have a great daughter and son and three fantastic granchildren.
  • Loyola Marymount University
    Business, 1959 - 1961
  • Blackstone Institute
    Para-legal, 2010 - 2010
Basic Information
Business marketing consulting
  • CJS Consulting
    Owner - proprietorship, 2011 - present
Map of the places this user has livedMap of the places this user has livedMap of the places this user has lived
Los Angeles - Huntington Beach - Montreal - Sacramento - Missoula - Boca Raton - San Francisco - Lenoir City