Montgomery-Ware, Nancy

[Demosthenes]

U.S. District Court
Middle District of Florida (Tampa)
CRIMINAL DOCKET FOR CASE #: 8:07-cr-00105-JSM-EAJ-1

Case title: USA v. Ware
Date Filed: 03/27/2007

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Assigned to: Judge James S. Moody, Jr
Referred to: Magistrate Judge Elizabeth A. Jenkins

Defendant
Nancy Montgomery Ware (1)
also known as
Nancy Montgomery (1)
also known as
Nancy Ware (1) represented by Nancy Montgomery Ware
6557 Crescent Lake Dr.
Lakeland, FL 33813
PRO SE

Alec Fitzgerald Hall
Federal Public Defender's Office
400 N. Tampa St., Suite 2700
Tampa, FL 33602
813/228-2715 Ext. 126
Fax: 813/228-2562
Email: Alec_Hall@FD.Org
LEAD ATTORNEY
ATTORNEY TO BE NOTICED
Designation: Public Defender or Community Defender Appointment

Maria Guzman
Federal Public Defender's Office
Middle District of Florida
400 N. Tampa St., Suite 2700
Tampa, FL 33602
813/228-2715
Fax: 813/228-2562
Email: Maria_Guzman@fd.org
TERMINATED: 06/07/2007
LEAD ATTORNEY
ATTORNEY TO BE NOTICED
Designation: Public Defender or Community Defender Appointment

Pending Counts
Disposition
ATTEMPT TO EVADE OR DEFEAT TAX
(1-2)
WILLFUL FAILURE TO FILE RETURN/INFORMATION, ETC.
(3-5)

Highest Offense Level (Opening)
Felony

Terminated Counts
Disposition
None

Highest Offense Level (Terminated)
None

Complaints
Disposition
None

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Plaintiff
USA represented by Rachelle DesVaux Bedke
US Attorney's Office
Suite 3200
400 N Tampa St
Tampa, FL 33602
813/274-6000
Fax: 813/274-6103
Email: rachelle.bedke@usdoj.gov
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Date Filed # Docket Text
03/27/2007 1 INDICTMENT returned in open Court as to Nancy Montgomery Ware (1) counts 1-2, 3-5. (RFM) (Entered: 04/02/2007)
03/27/2007 2 MOTION to seal indictment and related documents by USA as to Nancy Montgomery Ware. (RFM) (Entered: 04/02/2007)
03/27/2007 3 ORDER granting 2 Motion to Seal indictment and related documents as to Nancy Montgomery Ware (1). Signed by Judge Thomas B. McCoun III on 3/27/2007. (RFM) (Entered: 04/02/2007)
04/02/2007 Arrest of Nancy Montgomery Ware on 4/2/07 (jog, ) (Entered: 04/02/2007)
04/02/2007 5 Minute Entry for proceedings held before Judge Mark A. Pizzo :INITIAL appearance as to Nancy Montgomery Ware held on 4/2/2007 (Digital) (jog, ) (Entered: 04/02/2007)
04/03/2007 6 ORDER Setting Conditions of Release as to Nancy Montgomery Ware (1) $100,000 Personal Appearance Signed by Judge Mark A. Pizzo on 4/2/2007. (RFM) (Entered: 04/04/2007)
04/03/2007 7 Personal Appearance BOND entered as to Nancy Montgomery Ware in amount of $ 100,000.00. Signed by Judge Mark A. Pizzo (RFM) (Entered: 04/04/2007)
04/03/2007 9 Arrest WARRANT returned executed on 4/2/2007 as to Nancy Montgomery Ware. (cda) (Entered: 04/05/2007)
04/05/2007 8 NOTICE OF HEARING as to Nancy Montgomery Ware. Arraignment set for 4/18/2007 at 02:00 PM in Courtroom 11 A before Magistrate Judge Elizabeth A. Jenkins. Waiver of appearance at arraignment form attached. (cdm) (Entered: 04/05/2007)
04/12/2007 10 MOTION to dismiss for lack of evidence of a crime, MOTION to remove case to a court of competent jurisdiction by Nancy Montgomery Ware. (RFM) STRICKEN PURSUANT TO [17] ORAL ORDER. Modified on 5/1/2007 (RFM). (Entered: 04/12/2007)
04/18/2007 11 Minute Entry for proceedings held before Judge Elizabeth A. Jenkins :STATUS conference as to Nancy Montgomery Ware held on 4/18/2007. Defendant intends to represent herself. Arraignment is rescheduled. Faretta hearing set for 5/1/07 at 10:00 am. (digital) (cdm) (Entered: 04/19/2007)
04/18/2007 12 NOTICE OF HEARING as to Nancy Montgomery Ware. Faretta Hearing set for 5/1/2007 at10:00 AM in Courtroom 11 A before Magistrate Judge Elizabeth A. Jenkins. Clerk is directed to mail a copy of this notice to the Defendant. (cdm) (Entered: 04/19/2007)
04/24/2007 13 MOTION to dismiss for lack of evidence of a crime and for failure to state a claim for which relief can be granted by Nancy Montgomery Ware. (RFM) STRICKEN PURSUANT TO [17] ORAL ORDER. Modified on 5/1/2007 (RFM). (Entered: 04/24/2007)
05/01/2007 14 Minute Entry for proceedings held before Judge Elizabeth A. Jenkins : FARETTA Hearing and ARRAIGNMENT as to Nancy Montgomery Ware (1) Count 1-2,3-5 held on 5/1/2007. Defendant pled not guilty. Court Reporter: Sherrill L. Jackson (digital) (cdm) (Entered: 05/01/2007)
05/01/2007 15 PRETRIAL discovery order and notice as to Nancy Montgomery Ware Jury Trial set for trial term commencing 7/2/2007 at 09:00 AM in Courtroom 13 A before Judge James S. Moody Jr. Status Conference set for 6/7/2007 at 08:30 AM in Courtroom 13 A before Judge James S. Moody Jr.. Signed by Judge Elizabeth A. Jenkins on 5/1/2007. (cdm) (Entered: 05/01/2007)
05/01/2007 16 ORAL MOTION to strike pending motions filed by defendantby USA as to Nancy Montgomery Ware. (cdm) (Entered: 05/01/2007)
05/01/2007 17 ORAL ORDER granting [16] Motion to Strike as to Nancy Montgomery Ware (1). Clerk shall strike dockets 10 and 13. Signed by Judge Elizabeth A. Jenkins on 5/1/2007. (cdm) (Entered: 05/01/2007)
05/11/2007 18 ORDER: Defendant's request to appear pro se and waive her Sixth Amendment right to counsel, including her right to appointed counsel, is GRANTED. See order for details. Signed by Judge Elizabeth A. Jenkins on 5/11/2007. (jwt) (Entered: 05/11/2007)
05/14/2007 19 TRANSCRIPT of Faretta Hearing as to Nancy Montgomery Ware held on 5/1/07 before Magistrate Judge Elizabeth A. Jenkins. Court Reporter: Sherrill L. Jackson. (RFM) (Entered: 05/15/2007)
05/15/2007 20 Statement regarding passport. (RFM) (Entered: 05/17/2007)
05/23/2007 21 ORDER APPOINTING FEDERAL PUBLIC DEFENDER Maria Guzman as stand-by counsel. Signed by Judge Elizabeth A. Jenkins on 5/23/2007. (cdm) (Entered: 05/23/2007)
05/30/2007 22 NOTICE Concerning Related Civil Cases by USA as to Nancy Montgomery Ware (Bedke, Rachelle) (Entered: 05/30/2007)
05/30/2007 23 AMENDED MOTION to dismiss for lack of evidence of a crime and for failure to state a claim for which relief can be granted by Nancy Montgomery Ware. (ag) (Entered: 06/01/2007)
06/05/2007 24 ENDORSED ORDER denying 23 AMENDED MOTION to dismiss for lack of evidence of a crime and for failure to state a claim for which relief can be granted. Signed by Judge James S. Moody Jr. on 6/5/2007. (len) (Entered: 06/05/2007)
06/07/2007 25 Minute Entry for proceedings held before Judge James S. Moody Jr.: STATUS CONFERENCE as to Nancy Montgomery Ware held on 6/7/2007. Court Reporter: Sherrill L. Jackson (smb) (Entered: 06/07/2007)
06/08/2007 26 NOTICE of attorney appearance: Alec Fitzgerald Hall appearing for Nancy Montgomery Ware As Stand-By Counsel and Substitution of Counsel (Hall, Alec) (Entered: 06/08/2007)
06/14/2007 27 AMENDED ORDER: Defendant's First Amended Petition to Dismiss for Lack of Evidence of a Crime and for Failure to State a Claim for Which Relief can be Granted 23 is DENIED. Signed by Judge James S. Moody Jr. on 6/14/2007. (len) (Entered: 06/14/2007)
06/22/2007 28 JULY TRIAL CALENDAR as to Nancy Montgomery Ware: JURY TRIAL is set for the July trial term beginning on 7/9/07 and running through 8/3/07 in Courtroom 13A before Judge James S. Moody Jr. Trial is anticipated to take up to one (1) week to complete. Signed by Deputy Clerk on 6/22/2007. (smb) (Entered: 06/22/2007)
06/22/2007 29 MOTION For A Date Certain For Trial by USA as to Nancy Montgomery Ware. (Bedke, Rachelle) (Entered: 06/22/2007)
06/22/2007 30 TRANSCRIPT of Status Conference as to Nancy Montgomery Ware held on 6/7/07 before Judge James S. Moody, Jr. Court Reporter: Sherrill L. Jackson. (RFM) (Entered: 06/25/2007)
06/26/2007 31 MOTION for discovery reciprocal by USA as to Nancy Montgomery Ware. (Bedke, Rachelle) Motions referred to Magistrate Judge Elizabeth A. Jenkins. (Entered: 06/26/2007)
06/26/2007 32 MOTION to continue trial by Nancy Montgomery Ware. (RFM) (Entered: 06/27/2007)
06/29/2007 33 ORDER: Defendant's Motion for Continuance of Trial 32 is GRANTED IN PART. This case is placed on the AUGUST 2007 trial docket. The USA's Motion for a Date Certain for Trial 29 is GRANTED. A Status Conference will be held on THURSDAY, JULY 12, 2007, at 8:30 A.M., Courtroom #13A. The Court will endeavor to set a date certain trial for either the week of August 20, 2007, or the week of August 27, 2007. Signed by Judge James S. Moody Jr. on 6/29/2007. (len) (Entered: 06/29/2007)
06/29/2007 34 ORDER granting Government's Motion for discovery as to Nancy Montgomery Ware (Dkt. 31) See order for details. Signed by Judge Elizabeth A. Jenkins on 6/29/2007. (MLB) (Entered: 06/29/2007)
07/05/2007 35 MOTION for issuance of Subpoenas for Depositions by Nancy Montgomery Ware. (cda) (Entered: 07/05/2007)
07/10/2007 36 ORDER denying 35 motion for issuance of subpoenas as to Nancy Montgomery Ware (1). Signed by Judge Elizabeth A. Jenkins on 7/10/2007. (cdm) (Entered: 07/10/2007)
07/12/2007 37 Minute Entry or proceedings held before Judge James S. Moody Jr.: STATUS CONFERENCE as to Nancy Montgomery Ware held on 7/12/2007. The case remains on the August trial calendar. Court Reporter: Sherrill L. Jackson (smb) (Entered: 07/12/2007)
07/18/2007 38 AUGUST TRIAL CALENDAR as to Nancy Montgomery Ware: JURY TRIAL (date certain) is set for MONDAY, AUGUST 27, 2007, at 9:00 AM in Courtroom 13A before Judge James S. Moody Jr. Trial is anticipated to take up to one week to complete. Defendant is on bond. Signed by Deputy Clerk on 7/18/2007. (smb) (Entered: 07/18/2007)
07/19/2007 39 MOTION to suppress the illegally obtained alleged evidence by Nancy Montgomery Ware. (Attachments: # 1 Exhibit) (RFM) (Entered: 07/20/2007)
07/27/2007 40 MOTION to dismiss the alleged indictment pursuant to Federal Rules of Criminal Procedure by Nancy Montgomery Ware. (RFM) (Entered: 07/27/2007)
07/27/2007 41 MOTION to suppress an alleged expert witness by Nancy Montgomery Ware. (RFM) (Entered: 07/27/2007)
07/27/2007 42 ENDORSED ORDER denying 39 Motion to Suppress the illegally obtained alleged evidence as to Nancy Montgomery Ware (1). Signed by Judge James S. Moody Jr. on 7/27/2007. (len) (Entered: 07/27/2007)
07/27/2007 43 ENDORSED ORDER denying 40 Motion to dismiss the alleged indictment as to Nancy Montgomery Ware (1). Signed by Judge James S. Moody Jr. on 7/27/2007. (len) (Entered: 07/27/2007)
07/27/2007 44 ENDORSED ORDER denying 41 Motion to Suppress an alleged expert witness as to Nancy Montgomery Ware (1). Signed by Judge James S. Moody Jr. on 7/27/2007. (len) (Entered: 07/27/2007)

[Dezcad]

Motions 39, 40 and 41 are actually quite amusing, especially the Exhibits.

[BBFlatt]

Is there any indication as to what flavor of Kool-Aid this one has been drinking?

[Dezcad]

Is there any indication as to what flavor of Kool-Aid this one has been drinking?

She claims to be a "domiciled natural person in Florida State" and not a US citizen. She has a number of other "sovereign" allegations and mentions WTP but supposedly it is her husband behind this and he even tried to appear as her representative in the case (which was promptly prevented). It is an amalgam of theories.

[wserra]

It is an amalgam of theories.

Well, I assume that as things go along they'll be filling in the blanks.

You don't really want to be cutting your teeth on your own case, though.

[Dezcad]

It is an amalgam of theories.

Well, I assume that as things go along they'll be filling in the blanks.

You don't really want to be cutting your teeth on your own case, though.

It seemed an appropriate choice of words.......

[BBFlatt]

I have a feeling she's bitten off more than she can chew.

Perhaps if Judge Moody drills down to the root of her arguments he'll be able to bridge the gap between her position and the prosecutor's.

(someone please stop me)

[Dezcad]

Here's one of her motions for your reading pleasure:

http://www.box.net/shared/8fxvdzk9qj

[Demosthenes]

Published: Friday, December 7, 2007

Tax-Evading Dentist Draws 33 Months in Prison
Protester who took husband's advice has since paid IRS, judge told.

By Dana Willhoit
The Ledger

TAMPA | A Lakeland dentist and former tax protester was sentenced Thursday to 33 months in federal prison for tax evasion and failing to file tax returns.

The day before her sentencing, Dr. Nancy Montgomery-Ware paid her $362,000 tax bill in full, Judge James Moody was told.

During a 2 1/2-hour sentencing hearing, Montgomery-Ware completely reversed the stance she took when she represented herself in federal court during her trial in August. Then, she said she did not think anyone but federal employees and residents of the United States territories had to pay federal tax, there was no such thing as a United States citizen, and she was not a U.S. citizen but a "domiciled resident of the state of Florida."

At one point, she argued that she did not respond to a letter from the Internal Revenue Service because it was typed and not signed by anyone, and she didn't talk to office machinery.

Thursday morning, she and several supporters argued that she had been coerced into her anti-tax position by her husband, Paul Ware, a welder and long-time tax protester.

"I never wanted to not pay taxes. I never wanted to do any of those things," she said.

In November, Montgomery-Ware filed for divorce from her husband and filed for a temporary restraining order.

She said her husband physically abused and threatened her and on one occasion threw her down the stairs when she kept insisting on paying her taxes. Their daughter, Madison, was 2 months old at that point, she said. She said she then decided to give in to his demands.

"I started feeling maybe I was disrespecting him all along. I decided I should be a good wife and support him in his views," she said.

Don Steiner, a friend of Montgomery-Ware's and a minister with Wings of Eagles International, testified that Ware frequently talked about how he would not let his wife pay taxes. Steiner testified about Paul Ware's bizarre behavior when the couple was on a mission in Mexico and Montgomery-Ware was providing dental care to the poor. Ware watched his wife pulling teeth for an hour and then he decided that he could do it, so he began pulling people's teeth, Steiner said. When Steiner told him he absolutely could not do that, Ware became enraged, screamed obscenities at him in front of everyone, and was very threatening and intimidating, Steiner said.

However, Steiner testified, he remained friends with the couple and Ware later convinced him that he did not have to pay taxes. Steiner said he did not pay taxes for two years, but when he started getting letters from the IRS he started thinking about his position in the community as a minister and decided he would pay his taxes.

Montgomery-Ware's twin sister, Marie Montgomery, who is a CPA, testified that her sister had always paid her taxes until she married Ware. She said that Ware couldn't have a conversation for more than a few minutes without talking about his anti-tax beliefs. Ware got into a shoving match with her one time, and her shoulder was sore for weeks, she said.

Moody asked if Montgomery was aware that Montgomery-Ware testified under oath that all of her views on taxes were her own based on independent research. "Everything she said, Paul force-fed her," Montgomery replied.

Ware's lawyer, Matt Kaylor, said he did not want his client talking to the media and said he had no comment.

Court records show the couple married on Jan. 19, 1999. They were divorced in April 2000 and remarried in November 2000.

Moody also heard testimony from Richard White, a retired U.S. probation officer and sentencing guidelines expert who said that when he read about Montgomery-Ware in The Ledger, he contacted her and offered to give her some advice and guidance. He convinced her that she needed to seek a lawyer, he said. At first, she kept insisting that her husband said she didn't need a lawyer.

Montgomery-Ware testified that although her net income was $41,000 a month, she let her husband manage all of her money and had no idea where any of it was. She had to borrow money from her family to pay off her taxes, she said. Ware owns property and has an RV and two motorcycles. He wouldn't let her borrow any money from him to pay the taxes, she said. She said she doesn't know where he got the money to buy that property but suspects it may have been from her income.

Her lawyer, Patrick Doherty, asked that Moody depart from the sentencing guidelines so that she wouldn't have to leave her 6-year-old daughter in Ware's custody. Moody, before sentencing Ware, told her that although many women stay with abusive spouses, that doesn't excuse the women committing a crime. He sentenced her to 33 months in federal prison to be followed by three years of supervised release, and also fined her $25,000.

[Doktor Avalanche]

What is up with tax-dodging dentists? Are they being unfairly taxed?

[webhick]

What is up with tax-dodging dentists? Are they being unfairly taxed?

They're marrying overbearing tax protesters.

[Judge Roy Bean]

Self-employed professionals are fertile ground. They are subject-matter experts in very narrow fields. They expect others to specialize as well.

Often their career choice included some expectation of a steady, six-figure lifestyle. Instead of the confiscatory witholding system the employed peons face, they fall into the quarterly submission schema. It's an entirely different mindset. When you have to sign that check near the end of the quarter and your accountant doesn't seem to have any other viable options to minimize it, the temptation to explore options is too powerful.

Pretty soon, you start thinking your accountant might be giving you weak info in tax matters. You know others who say they have or know someone who is successfully more aggressive. You listen to the rumors. You might even buy a TP package. You abandon professional advice and strike out on your own. And guess what?
A: You have more money in the bank.
B: You get to keep the boat or get the new RV and have that annual family ski vacation or more likely, keep the kids in private school and have a corporate shell own your assets.
C: Deep down inside you figure you're one of those who can contribute to putting a stop to the system by clogging it up.

You've joined the mob. You gamble. It could take years before anything happens and in the mean time you can learn how to play the game the way the "really wealthy" play. You might even get a kid through college and get the right kind of trust in place. And of course, the really wealthy don't pay taxes. So to be "really wealthy" you feel you don't have to pay taxes like they don't and your sources of information will keep you on top of things.

It's a slippery slope.

We learn at a very, very early age that getting something back is much more difficult than not giving it up in the first place.

[Famspear]

Nancy Montgomery-Ware
Status as of Thursday, December 18, 2008

Federal Correctional Institution
Coleman, Florida

U.S. Bureau of Prisons
prisoner number 49360-018

projected release date: September 21, 2010