TP Dentist doesn't get a new trial

[Demosthenes]

He bought into the "mathematical language" scam.

Published - Thursday, September 13, 2007

Judge rejects plea for new trial in tax evasion case
By Kevin Murphy | Special to the Tribune

MADISON — A federal judge Wednesday denied a La Crosse dentist’s request for a mistrial on tax evasion charges after deciding two jurors didn’t discuss his past criminal record before finding him guilty last month.

U.S. District Judge Barbara Crabb subpoenaed Diana Arneson and David Hardesty after chief deputy clerk Joel Turner reported after the trial overhearing Arneson mention “CCAP” — the state’s Consolidated Court Automation Programs Web site — to Hardesty and “it was all there,” according to court documents.

The jury Aug. 15 had convicted Frederick G. Kriemelmeyer, 58, on four counts of tax evasion. He faces up to 12 years in prison when he is sentenced Oct. 8.

In an Aug. 15 memo to Crabb, Turner said Arneson may have investigated Kriemelmeyer’s criminal background on the Web site, where she would have seen civil judgments against Kriemelmeyer for delinquent tax warrants, an imposed 30-month sentence for felony escape, a 1994 misdemeanor conviction and an eight-month jail sentence for failure to file an income tax return.

Perhaps “most prejudicial” would have been a petition charging him as a sexually violent person, Kriemelmeyer said Wednesday. The sexually violent person petition was false and since had been eliminated from the Web site.

Crabb warned jurors before the trial not to independently investigate the case and base their decision only on the evidence presented in court. Violations of such court orders can be prosecuted as contempt of court, said Assistant U.S. Attorney Elizabeth Altman.

Arneson testified Wednesday she hadn’t looked at the CCAP Web site for Kriemelmeyer’s record before trial and only made the comment because after they found him guilty, jurors wondered what sentence Kriemelmeyer would receive.

“I don’t think anyone discussed (Kriemelmeyer’s) record during deliberations,” she told Crabb. Arneson said she since has realized Kriemelmeyer’s federal record wouldn’t appear on the state court Web site.

Hardesty denied talking about CCAP with any juror, adding it wasn’t until after deliberations concluded he heard another juror say criminal records were accessible at the CCAP Web site.

Based on the jurors’ testimony, Crabb said she found no indication they were improperly exposed to evidence or influenced before or during deliberations.

Outside court, Kriemelmeyer called the hearing “a whitewash” and said Crabb’s questioning of the jurors “couldn’t have been softer.”

The hearing, he said, gives him more grounds to appeal.

[Quixote]

La Crosse Tribune, WI

November 20, 2007
Local Dentist Gets Prison Time for not Paying Taxes
By Kevin Murphy

A La Crosse dentist with a history of ignoring U.S. tax law was sentenced Monday in federal court to three years in prison and ordered to pay the Internal Revenue Service $135,377.

District Judge Barbara Crabb said Frederick G. Kriemelmeyer "flouted tax law and refused to pay his full share of the cost to defend his country," where he built up a lucrative dental practice.

Kriemelmeyer's defense of establishing a barter system in which his patients paid him in silver in order to avoid his tax liability was "ludicrous," Crabb said. Not only did Kriemelmeyer, 58, fail to prove any patients bought silver to give him, but his own records showed he received checks and cash from patients, Crabb said. Also, bartering doesn't exempt him from income tax, she added.

Crabb said she had "no illusions" that a prison sentence would deter Kriemelmeyer from his "misguided vendetta against the IRS," which he pursued, she said, regardless of the effect it had on his family or patients.

Kriemelmeyer also was placed on a year's probation during which time he must cooperate with the IRS in determining his tax bill and pay his outstanding tax liability. Crabb also ordered Kriemelmeyer into immediate custody citing his lack of cooperation and failure to appear at a prior proceeding.

Throughout the hour-long hearing, Kriemelmeyer maintained his innocence, challenging the authority of IRS agents, the IRS commissioner, the federal courts and Crabb. Reading from a 12-page statement, Kriemelmeyer said his convictions are invalid because the IRS doesn't have authority to bring criminal cases, the IRS commissioner is really an employee of the International Monetary Fund and Crabb has an impermissible conflict of interest because her salary is paid through tax revenue.

Kriemelmeyer was verbally combative with Crabb, and Crabb cut short his only witness, Robert Fox, of Jacksonville, Texas, when Fox continued to testify about the illegality of the IRS and not the factors Crabb should consider in determining the length of Kriemelmeyer's sentence.

Kriemelmeyer even demanded that Crabb re-take her oath of office, but Crabb refused, saying she did it upon accepting her appointment and because she hasn't repeated it for any other defendant and wouldn't do so for Kriemelmeyer.

Assistant U.S. Attorney Elizabeth Altman asked that Kriemelmeyer be sentenced to 41 months in prison, the top end of the sentencing guideline. She cited his "history of thumbing his nose at tax law," which dates to convictions in state court in 1994.

Despite the many letters to the court from Kriemelmeyer's patients saying he has changed and should remain in La Crosse in his holistic dental practice, Altman said, Kriemelmeyer remains unrepentant and uncooperative in efforts to determine his income.

"The sentence needs to send a message that this won't be tolerated anymore," Altman said.

Kriemelmeyer underreported the income from his practice in 2000, 2002-04 by up to 80 percent, according to Altman.

Kriemelmeyer has indicated he will appeal the convictions.

[The Observer]

Despite the many letters to the court from Kriemelmeyer's patients saying he has changed and should remain in La Crosse in his holistic dental practice...

Holistic dentist practice? I think that says it all in regards to why this dentist went overoard.

[jkeeb]

Aren't all Dentist's holistic. Mine sure seems to look for holes.