Hendrickson follower James Back indicted

Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

After James Back was convicted, Blowhard Hendrickson modified his own web page description of the Back case to include the following:
In October of 2014, Back was convicted after apparently offering no real defense to the charges, and instead merely telling the jury "taxation was immoral and unfair, and that he simply refused to submit to it anymore," and "that there is no evidence that state or federal laws apply to him," according to a newspaper reporting on his conviction.
Ah, if only Blowhard Hendrickson had been able to conduct James Back's defense for him!

Yes, Blowhard Pete would have put up a REAL defense -- maybe something like what Pete did in his own Cracking the Code case: arguing that no one proved he was a "person" as defined in the Internal Revenue Code.
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Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

On Wednesday, James Back, through his attorney, filed a memorandum addressing his up-coming sentencing next week. Both Pete Hendrickson and Marc Stevens get some, ummmm... publicity here.

Not the kind I would want, though.

Some excerpts:
Mr. Back paid his taxes for his entire adult life, until he read a book, published in 2003, entitled “Cracking the Code” by Peter Eric Hendrickson [footnote on Hendrickson’s conviction not reproduced]. In Cracking the Code the author provides a novel definition for “income” and makes the argument that income tax only applies to people who are employed by foreign corporations or the federal government. Mr. Back then started to question the legitimacy of taxation generally, and started researching various tax protester internet sites and books promoted by those sites.

There is an entire industry devoted to the futile pursuit to evade taxation. Purveyors of these websites feed off the naiveté of their customers and profit from their reliance on what amounts to horrible advice. Friends of Mr. Back universally describe him as stubborn and gullible, arguably the perfect combination of consumer traits for those looking to profit from this type of endeavor.

When Mr. Back was finally charged in Federal Court in the instant case, he turned to a notorious tax protester named Marc Stevens for assistance. Mr. Stevens hosts a website and an internet radio show devoted to the idea of a stateless, voluntary society where taxation does not exist. (See [Marc Stevens web site links not reproduced] for arguments reminiscent of those Mr. Back argued during trial.) Mr. Back was influenced by, and in essence, was “represented” by Mr. Stevens during his trial. Mr. Stevens charges $100 per hour for phone consultations and was well compensated by Mr. Back for his “counsel”. All of the pleadings filed by Mr. Back were prepared by Mr. Stevens. Mr. Back provided Mr. Stevens with transportation and lodging to attend the jury trial. Mr. Back disregarded the advice of standby counsel, and instead, relied solely on the advice of Mr. Stevens during breaks in the jury trial. Interestingly, Mr. Stevens sat through most of the trial, but flew back to Arizona prior to the jury verdict. After Mr. Back was remanded into custody, standby counsel received a “Motion for judgment notwithstanding the verdict” purportedly drafted by Mr. Back for filing with the Court. This document espoused the same philosophy (and font) as Mr. Back’s other filings, and was in fact sent by Mr. Stevens. (See Exhibit A.)

Mr. Back now realizes that Mr. Stevens used him as a pawn to further his own agenda with respect to the federal government. Mr. Stevens took to the airwaves after the conviction to criticize Mr. Back’s performance and distance himself from the loss in Federal Court. One week after his conviction, Mr. Back sent a letter to the court acknowledging the “error of [his] ways in stubbornly dealing with the tax system.” (See SEALED Docket No. 95.) He also expressed his desire to make things right by paying fines, restitution, and costs of prosecution. This abrupt change in demeanor bodes well for Mr. Back’s prospects for rehabilitation and compliance during supervision.


III. CHARACTERISTICS OF THE OFFENDER.

Prior to his introduction to the protester movement, Mr. Back was a productive member of society for many years. He was employed by Alyeska Pipeline Company since 1977, and was liked and respected by his colleagues. The letters filed as Exhibit B paint the picture of a loyal son, a helpful friend, and a good hearted neighbor. Mr. Back has elderly parents in Soldotna who depend on him for help in their advancing years . . . . .

[ . . . ]

Mr. Back, having filed his tax returns, plans to settle his debt with the court and with the IRS at the time of sentencing. The government has requested restitution in the amount of $113,707.00. Mr. Back is prepared to pay restitution in the amount of $113,286.00, based on the tax returns submitted to IRS agent Kelly for tax years 2006-2013.


VII. FINE.

Mr. Back requests a fine of $5000.00, at the low end of the applicable range. Although Mr. Back does have assets, he is paying his entire obligation to the IRS at the time of sentencing. In addition, he will be ineligible for rehire after he is released from custody. This conviction has essentially forced retirement upon Mr. Back, and he will have to rely on his now existing assets throughout his retirement. At age 60, and in good health, Mr. Back is facing an early retirement and a healthy life expectancy.


VIII. CONCLUSION.

Mr. Back stands before the Court contrite and ready to move on with his life. His conduct at trial is mitigated by his renewed desire to bring his behavior into compliance with the law. [ . . ]
--from Sentencing Memorandum [by James R. Back], docket entry 103, Dec. 10, 2014, United States v. James R. Back, case no. 3:14-CR-00020-RRB, U.S. District Court for the District of Alaska.

Sentencing for James Back is scheduled for Tuesday, December 16, 2014.
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

In the memorandum, James Back asks that the Court sentence him to one year and a day of imprisonment, some supervised release with home confinement, and a $400 special assessment. He also agrees to pay over $17,000 in prosecution costs. He also agrees to pay over $113,000 to the Internal Revenue Service at the time of sentencing.
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

......Interestingly, Mr. Stevens sat through most of the trial, but flew back to Arizona prior to the jury verdict.....
Brave, brave Sir Robin ran away!

https://www.youtube.com/watch?v=BZwuTo7zKM8

:lol:
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Samphire
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Re: Hendrickson follower James Back indicted

Post by Samphire »

I suppose he will have to do jail time just to stop Stevens claiming that he got him off a custodial sentence.
Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

Samphire wrote:I suppose he will have to do jail time just to stop Stevens claiming that he got him off a custodial sentence.
:lol:
......Mr. Back now realizes that Mr. Stevens used him as a pawn to further his own agenda with respect to the federal government. Mr. Stevens took to the airwaves after the conviction to criticize Mr. Back’s performance and distance himself from the loss in Federal Court.....
In my opinion, it sounds almost like Marc Stevens could have graduated -- along with Blowhard Hendrickson -- from the same Graduate School of Tax Protester Guru Loyalty, Video Arcade Management, and Pseudo-Intellectual Internet Web Site Entertainment.
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Re: Hendrickson follower James Back indicted

Post by Cpt Banjo »

If all of the pleadings were prepared by Stevens, someone should bring charges against him for unauthorized practice of law.
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notorial dissent
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Re: Hendrickson follower James Back indicted

Post by notorial dissent »

Famspear wrote:On Wednesday, James Back, through his attorney, filed a memorandum addressing his up-coming sentencing next week. Both Pete Hendrickson and Marc Stevens get some, ummmm... publicity here.

Not the kind I would want, though.
But gosh darn it, you're a sane, well relatively speaking, rational, functional human being type person, which is more than can be said for the two "mentioned".

Sounds like pure vintage Stevens to me, kibbutz from the sidelines, then run and hide and claim it was all the clients fault when it ultimately fails.
The fact that you sincerely and wholeheartedly believe that the “Law of Gravity” is unconstitutional and a violation of your sovereign rights, does not absolve you of adherence to it.
Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

Here are excerpts from the prosecution's sentencing memorandum, filed on December 4th:
Defendant went to trial. He contested every aspect of the case, and did not stipulate to any evidence. He was defiant and unrepentant throughout the proceedings.

[ . . . ]

Defendant has no criminal record.

[ . . . ]

This series of tax crimes spanned over seven years from inception to conviction. Back initially failed to file a timely 2006 return, then filed fraudulent 2006, 2007, and 2008 returns, on which he falsely claimed that he had earned no wages, despite receiving a six-figure salary each year. Unfortunately, he obtained over $100,000 in refunds by making these false claims. When the IRS belatedly discovered his lies and demanded that he return the taxpayers’ money, Back refused.

After unsuccessfully attempting to get his employer to stop withholding his taxes, he simply stopped filing returns. He failed to file timely 2009 through 2013 returns, despite continuing to earn a six-figure salary each year. Back received repeated warning from his employer, his colleagues at work, IRS employees, and a United States Tax Court judge that his arguments were wrong and that he did in fact owe taxes and was required to pay them, however, Back’s defiance continued.

[ . . . ]

James Back is unusual compared to most criminal defendants this Court must impose sentences upon. He has no criminal record whatsoever. He does not use drugs, much less suffer from a crippling addiction to them. There is no evidence that he suffered from childhood abuse or neglect. In contrast to the poverty-stricken offenders who routinely appear in this Court, Back earned a salary of over $150,000 a year. He held a stable, responsible job for 35 years. He amassed assets of, by his own admission, over $1 million. Evidence at trial showed investment accounts worth hundreds of thousands of dollars, and described his purchase of over $400,000 in precious metals during the prosecution years.

The only motive apparent in this case is pure financial greed, supported by a flimsy and ever-changing set of theories on why the tax laws did not apply to the defendant. He was not engaged in a good faith search for the truth about taxation. To the contrary, he was engaged in a bad faith attempt to evade his tax responsibilities, with the added benefit that he could amass significant wealth using the money he saved by not paying his fair share.....
The government is asking the Court to give the defendant 27 months in prison.
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Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

Sentencing on Tuesday, Dec. 16, 2014:
Minute Entry for proceedings held before Judge Ralph R. Beistline: Imposition of Sentence held on 12/16/2014 for James R. Back (1), Counts 1-3,4-7: 16 months imprisonment; 1 year supervised release; $400.00 special assessment; $10,000.00 fine; $113,286.00 restitution; $17,240.59 cost of prosecution. cc: USM, USPO, Finance (SDW, COURT STAFF) (Entered: 12/16/2014)
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

According to the Imposition of Sentence document referenced above:
AUSA [Assistant United States Attorney] was handed two checks in court from the defendant; One check in the amount of $17,240.59 for the cost of prosecution to U.S. Department of Justice and second check in the amount of $113,286 for taxes to the IRS.
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

Cpt Banjo wrote:If all of the pleadings were prepared by Stevens, someone should bring charges against him for unauthorized practice of law.
Yes, if at all possible. And James Back should thank his public defender -- a real lawyer -- Jamie McGrady, for helping Mr. Back make the best of a terrible situation.
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

James Back is interesting in part because of his ties to both Peter E. ("Blowhard") Hendrickson and Marc Stevens. I have updated Dan Evan's dossiers on both Peter Hendrickson...

http://tpgurus.wikidot.com/peter-hendrickson

and Marc Stevens...

http://tpgurus.wikidot.com/marc-stevens

...with respect to James Back.

EDIT: See, I'm working on Christmas Eve. One can think of it as my Christmas present to Blowhard Hendrickson and Marc Stevens: a recognition of the contribution made by convicted felon Blowhard Hendrickson in helping, through the "Cracking the Code" scam, to "guide" James Back toward criminal conduct and a resulting federal tax trial, and of the contribution made by Marc Stevens in providing amateurish, non-lawyer "guidance" to Back that was totally ineffectual in keeping Back from receiving a conviction and a federal prison sentence.

I just wish I could maintain this Christmas spirit all through the year.....

:)
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

Sixty year old James R. Back apparently has not yet been transferred to the Federal Bureau of Prisons, but he does have an inmate number: 17586-006. His scheduled release date is November 26, 2015.
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
LPC
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Re: Hendrickson follower James Back indicted

Post by LPC »

Famspear wrote:One can think of it as my Christmas present to Blowhard Hendrickson and Marc Stevens: a recognition of the contribution made by convicted felon Blowhard Hendrickson in helping, through the "Cracking the Code" scam, to "guide" James Back toward criminal conduct and a resulting federal tax trial, and of the contribution made by Marc Stevens in providing amateurish, non-lawyer "guidance" to Back that was totally ineffectual in keeping Back from receiving a conviction and a federal prison sentence.
Metaphors fail me.

How about: Like taking a ride on a plane designed by Rube Goldberg and piloted by Wile E. Coyote.
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(And author of the Tax Protester FAQ: evans-legal.com/dan/tpfaq.html)
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Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

Update:

James R. Back, inmate number 17586-006, is at the Federal Correctional Institution at Sheridan, Oregon. His scheduled release date is still November 26, 2015.
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

James Back is still scheduled for release on Thanksgiving Day, Thursday, November 26, 2015. He is currently listed as being at the federal Residential Reentry Management facility at Seattle.
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Famspear
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Re: Hendrickson follower James Back indicted

Post by Famspear »

The Federal Bureau of Prisons indicates that James Back was released a day early -- on November 25, 2015.
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Re: Hendrickson follower James Back indicted

Post by Dr. Caligari »

The Federal Bureau of Prisons indicates that James Back was released a day early -- on November 25, 2015.
The BOP usually does that if someone's term is up on a major holiday like Christmas or Thanksgiving.
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Re: Hendrickson follower James Back indicted

Post by Jeffrey »

Famspear wrote:James Back was released a day early
I'd call that a win.