David L. Miner

[LPC]

There's a thread on Dave Miner and IMF decoding at LH.

One highlight:

Sorry, Folks.

If you are buying into the Individual Master File method, you are being scammed. Peter in no way endorses any of that garbage.

Given a choice between the method used by the guy in prison and the method used by the guy about to be enjoined, I think I'd go with the method used by the guy about to be enjoined.

[Demosthenes]

From: Dave Miner <Dave.Miner@FreedomSite.net>
Reply-To: <Dave.Miner@FreedomSite.net>
Organization: Blue Ridge Group
To: Dave Miner <DMiner@FreedomSite.net>


Dear Family and Friends --

As always, I am sending this to my email address and creating a blind carbon copy (bcc) for each of you to protect your privacy.

I have added a few people to my list for this update, so for their benefit I will give a brief history.

In December of 2010, the Department of Justice filed a civil lawsuit against me to stop me from helping people fight the IRS. In March of 2011, the DOJ filed a second case against me, this time a criminal case, to put me in jail for doing what the civil case accuses me of doing. I am in the process of fighting the criminal case. I started with a court-appointed attorney who did nothing for 6 months but file extensions to have the case delayed. Initially, he was polite but totally refused to use any of my arguments or materials, even though he admitted he had never tried a tax case, not even sitting in to watch one, in his 20-some years of being an attorney. Finally, he called me and admitted he had got around to reading my materials and told me he had concluded that I was right on everything and that he believed I would win. The next week I received a notice from the court informing me that my attorney had retired from practicing law and that another public defender had been appointed in his stead.

My new attorney called me and informed me that she would be using none of my arguments or materials because they "all consistently lose in court." I pointed out that I have spent dozens of hours researching these issues and could not find one case in the hundreds of cases I had reviewed where even one of my arguments had lost in court. She informed me that she was the attorney and that her views would control my defense. I told her that "You are the attorney and that you know more about court procedure than I will ever learn. But I am the expert on tax law and tax procedures, since you have never tried a tax case or studied tax law and tax procedures. You are the attorney but that does not mean you are always right." The relationship went from bad to worse after that. I finally arranged to have Larry Becraft, the best known, and possibly the best, defense attorney on tax cases. He agreed to take my case based on my promise to pay his fees as quickly as possible. I am doing my best to pay him, and succeeding only somewhat. Since I am not keeping to the aggressive payment schedule, I am hoping he will continue to represent me anyway. If he does not, then it will be my fault for not paying his fees.

The civil case has been "administratively closed" since the criminal case was filed. I was fighting the civil case by myself, called "pro se" for those of you unfamiliar with legal terminology.

The criminal case opened this past Tuesday. I am accused of 2 counts of willful failure to file (I haven't filed in 22 years...), and one count of corruptly impeding the IRS in its lawful role of collecting taxes from people. If convicted, I can be put in federal prison for as much as 7 years, and fined several hundred thousand dollars. Obviously, the judge can sentence me to less time in prison and less fines, but so far we have not been able to get a feel for the judge's views or inclination.

I sat through several days of testimony (this past Tuesday through Friday) with the prosecution trying to paint me as a really bad and dishonest man offering services that I knew were totally ineffective. A question we will bring up sometime this next week is, "If I was unsuccessful in helping people fight the IRS, then how can I be accused of impeding the IRS?"

So far, there has been no testimony as to my being required to file. The prosecution and its witnesses have been focused on actions I have done that could be construed as impeding the IRS. Again, so far, the prosecution has not presented any testimony that I have ACTUALLY impeded, only that actions on my part COULD have impeded the IRS. And we are part way through the last prosecution witness, so they better get to it or they will end prosecution testimony having presented no proof that I have, in fact, impeded the IRS.

We have only one witness for the defense, and that is me. It looks like I will take the stand sometime this coming Monday afternoon. I will probably testify Monday and Tuesday, with the jury retreating to deliberate on Wednesday. The case MIGHT be concluded Wednesday or, more probably, on Thursday.

The trial is in Knoxville, TN but I am currently in Huntsville, AL where Larry Becraft lives. We are taking the weekend to prepare my testimony, and I am taking a break from the work to send an update to my family and friends. Hopefully, the next thing you will hear from me is an email announcing that I have won my case.

I don't know what more to say, except that I am now and have been all along confident that I have broken no laws, and that I have encouraged no one else to break any laws, and that the jury will see that. The prosecution has to prove that I believed I was violating the tax laws and that I did it anyway. It is my INTENT that is the only thing on trial, not what the actual laws state. My position was and is that my INTENT was to help people slow or stop the IRS from violating the tax laws and its own regulations.

I have not consulted my attorney on this post, so I don't want to say anything ore than this. But I have attached a document that explains in a nutshell my views and position.

For those of you that pray, please pray that the jury believes me rather than the prosecution.

Yours in financial freedom,

Dave Miner
www.IRx-Solutions.com

"There is no section of the Internal Revenue Code or its enabling Regulations that requires me, an individual American NOT involved in a revenue-taxable activity, to file a Form 1040 or pay an income tax."

[Famspear]

This criminal case was not on my radar. Thanks, Demo!

It's case no. 3:11-cr-00025, U.S. District Court for the Eastern District of Tennessee (Knoxville Division).

David L. Miner was indicted on or about March 15, 2011. There is a Superseding Indictment, which is found at entry 30 on the case docket, on September 20, 2011.

He has three charges against him:

One count of corruptly endeavoring to obstruct the administration of the internal revenue laws, under 26 USC section 7212(a). That's a felony, with up to three years in prison. The superseding indictment reads in part:

.....(1)by preparing and causing to be sent frivolous correspondence, including Freedom of Information Act (“FOIA”) requests, to the Internal Revenue Service for the purpose of delaying the assessment and collection of taxes;

(2) by preparing and causing to be sent correspondence threatening Internal Revenue Service employees with lawsuits for failure to comply with frivolous demands with respect to taxpayers’ individual master files for the purpose of delaying the assessment and collection of taxes;

(3) by preparing and causing to be sent to the Internal Revenue Service frivolous notices
of default for the purpose of delaying the assessment and collection of taxes;

(4) by preparing and causing to be sent to the Internal Revenue Service frivolous requests to make corrections to taxpayers’ individual master files for the purpose of delaying the assessment and collection of taxes;

(5) by sending letters to levied-upon entities urging them not to comply with lawful Internal Revenue Service levies for the purpose of delaying the assessment and collection of taxes;

(6) by urging taxpayers to conceal financial information to prevent its examination by the
Internal Revenue Service for the purpose of delaying the assessment and collection of taxes.

The other two charges are two misdemeanor counts (up to one year in prison each) of willful failure to file tax returns (years 2004 and 2005), under 26 USC section 7203.

[Pottapaug1938]

Mr. Miner says "I pointed out that I have spent dozens of hours researching these issues and could not find one case in the hundreds of cases I had reviewed where even one of my arguments had lost in court."

Gee, Mr. Miner -- could that possibly be because your arguments are so devoid of legal meaning that no case which uses your arguments ever makes it to trial, and instead gets dismissed beforehand?

[Famspear]

....Finally, he [one of Miner's lawyers] called me and admitted he had got around to reading my materials and told me he had concluded that I was right on everything and that he believed I would win.....

Yeah, right.

My new attorney called me and informed me that she would be using none of my arguments or materials because they "all consistently lose in court." I pointed out that I have spent dozens of hours researching these issues and could not find one case in the hundreds of cases I had reviewed where even one of my arguments had lost in court. She informed me that she was the attorney and that her views would control my defense. I told her that "You are the attorney and that you know more about court procedure than I will ever learn. But I am the expert on tax law and tax procedures....

No, you're not the expert on tax law and tax procedures, Mr. Miner.

By the way, one of the things I learned in my undergraduate accounting courses is that there is no such thing as a self-appointed expert. The status of expert is something that can be granted to you only by someone else -- and that someone else must be qualified to recognize you as an expert.

You're not an expert on tax law, Mr. Miner.

I am accused of 2 counts of willful failure to file (I haven't filed in 22 years...), and one count of corruptly impeding the IRS in its lawful role of collecting taxes from people....

No. The latter count you mentioned involves a charge that you corruptly endeavored to impede the IRS -- not a charge that you actually did corruptly impede. And, that's an important distinction. There is no requirement that you have succeeded.

A question we will bring up sometime this next week is, "If I was unsuccessful in helping people fight the IRS, then how can I be accused of impeding the IRS?"

OK, Miner, I thought you said you were an expert on tax law. What did I just get through saying? Haven't you read your own indictment? Haven't you read the statute?

Again, so far, the prosecution has not presented any testimony that I have ACTUALLY impeded, only that actions on my part COULD have impeded the IRS. And we are part way through the last prosecution witness, so they better get to it or they will end prosecution testimony having presented no proof that I have, in fact, impeded the IRS.

Mr. Miner, I think you better get your head out of your *ss and figure out what is it you're charged with.

I have not consulted my attorney on this post, so I don't want to say anything ore [sic] than this....

You should have consulted your attorney on this post.

[Famspear]

....I pointed out that I have spent dozens of hours researching these issues and could not find one case in the hundreds of cases I had reviewed where even one of my arguments had lost in court.....

Oh, come on. One of the arguments that you used in this very case is that you are not a "person" within the meaning of section 7203. I don't even need to look that up. A form of that argument was rejected in Peter Hendrickson's case.

Maybe you should leave tax law to the experts, Mr. Miner.

[Quixote]

Finally, he called me and admitted he had got around to reading my materials and told me he had concluded that I was right on everything and that he believed I would win. The next week I received a notice from the court informing me that my attorney had retired from practicing law ...

I'm guessing the lawyer called Miner from his retirement party after the 4th round of boilermakers.

[Famspear]

Finally, he called me and admitted he had got around to reading my materials and told me he had concluded that I was right on everything and that he believed I would win. The next week I received a notice from the court informing me that my attorney had retired from practicing law ...

I'm guessing the lawyer called Miner from his retirement party after the 4th round of boilermakers.

That's gotta be it!

[Demosthenes]

Article on the ongoing trial.

http://www.knoxnews.com/news/2013/mar/2 ... artner=RSS

[Pottapaug1938]

Just for laughs, I checked out Miner's site. At the bottom of the main page, there is the following disclaimer:

"Nothing in this document is intended to interfere with the proper administration and enforcement of the internal revenue laws, nor can there be found any false, deceptive, or misleading commercial statement regarding the excludability of income that the author knows or has reason to know is false or fraudulent as to any material matter, nor any information pertaining to the organizing or selling of an abusive tax shelter, plan or arrangement that might incite taxpayers to attempt to violate the internal revenue laws, or to unlawfully evade the assessment or collection of their federal tax liabilities, or to unlawfully claim improper tax refunds."

Suuuuuuuuuuuure.... Magic Words always work for the tax deniers, don't they?

[Famspear]

Just for laughs, I checked out Miner's site. At the bottom of the main page, there is the following disclaimer:

"Nothing in this document is intended to interfere with the proper administration and enforcement of the internal revenue laws, nor can there be found any false, deceptive, or misleading commercial statement regarding the excludability of income that the author knows or has reason to know is false or fraudulent as to any material matter, nor any information pertaining to the organizing or selling of an abusive tax shelter, plan or arrangement that might incite taxpayers to attempt to violate the internal revenue laws, or to unlawfully evade the assessment or collection of their federal tax liabilities, or to unlawfully claim improper tax refunds."

Suuuuuuuuuuuure.... Magic Words always work for the tax deniers, don't they?

It reminds me of the verbiage that some of these wackadoosters use in written correpondence with the IRS, where they will say something like "I do not intend to assert any frivolous position" -- as if saying that somehow clears them of liability for the section 6702 frivolous penalty even though they have indeed prepared their tax return (or have refused to file a return) on the basis of a frivolous position.

There is something almost child-like in the way these 'Doosters believe in magic words -- and I do not mean "child-like" in a positive sense.

[Famspear]

Docket entry 92 on March 28, 2013:

Minute Entry: Jury returned a verdict of guilty as to Counts 1, 2 and 3 as to David Miner on 3/28/2013. Government moves for detention pending sentencing and the court hears testimony of the defendant to oppose detention. Court orders the defendant taken into custody. Sentencing set for 5/29/2013 at 10:30 AM in Courtroom 4 - Knoxville before District Judge Thomas W Phillips. (Court Reporter Jolene Owen) (ADA) (Entered: 03/28/2013)

[Famspear]

.....I pointed out that I have spent dozens of hours researching these issues and could not find one case in the hundreds of cases I had reviewed where even one of my arguments had lost in court.....

Well, Dave, now you've finally found one of those cases where your arguments lost in court.



Have a good time in federal prison, Dave!

[Famspear]

From the Knoxville News Sentinel, March 28, 2013:

.....A U.S. District Court jury deliberated roughly seven hours over two days before finding David Miner guilty of plotting to impede and harass IRS agents and twice failing to file income tax returns......

http://www.knoxnews.com/news/2013/mar/2 ... at-harass/

[Pottapaug1938]

.....I pointed out that I have spent dozens of hours researching these issues and could not find one case in the hundreds of cases I had reviewed where even one of my arguments had lost in court.....

Well, Dave, now you've finally found one of those cases where your arguments lost in court.



Have a good time in federal prison, Dave!

This is just further proof of how corrupt the courts are, or how scared the justices are of being audited by the IRS, or how the justices answer only to their hidden masters and not to Original Common Law, or something....

[ASITStands]

Docket entry 92 on March 28, 2013:

Minute Entry: Jury returned a verdict of guilty as to Counts 1, 2 and 3 as to David Miner on 3/28/2013. Government moves for detention pending sentencing and the court hears testimony of the defendant to oppose detention. Court orders the defendant taken into custody. Sentencing set for 5/29/2013 at 10:30 AM in Courtroom 4 - Knoxville before District Judge Thomas W Phillips. (Court Reporter Jolene Owen) (ADA) (Entered: 03/28/2013)

I'm surprised at how quickly the sentencing hearing was scheduled!

Any calculations on the sentence? Conspiring to impede and obstruct is the BIG whammy!

EDIT: Can't read! (darn glasses) I thought that said MARCH 29 ....

[AndyK]

A U.S. District Court jury deliberated roughly seven hours over two days......

They took a quick poll and decided to hold out for a free dinner.

[Cathulhu]

A U.S. District Court jury deliberated roughly seven hours over two days......

They took a quick poll and decided to hold out for a free dinner.

Having been on a few juries, I think you nailed it. After suffering through all the arguments and phony dramatics, you sorta feel entitled to a damn dinner!

[Famspear]

David L. Miner has been sentenced to 18 months in prison on count 1 (26 USC 7212(a)) and 12 months each on counts 2 and 3 (failure to file returns under 7203). Restitution of $36,105.10 and special assessment of $150.00 One year supervised release. Sentences to run concurrently, so in effect he's looking at 18 months. If he's a good boy in prison, he may end up serving a total of only a little over 15 months.

[Judge Roy Bean]

At one point Miner claimed he wasn't a taxpayer and hadn't paid taxes in twenty years.

If that were actually the case, the sentence seems absurdly inadequate. Then again, the claims made by TP bozos can't have too much credibility.