Elaine's son tries to petition the Appellate Court

[LPC]

Senehtsomed!

That took me awhile to figure out.

(Okay, not that long. I fell back on my second way of reading things.)

[Quixote]

On January 18, 2007, Edward Lewis Brown was found guilty by a jury in a Federal District Court in Concord, New Hampshire of:

---one count of conspiracy to defraud the United States under 18 USC 371;

---one count of conspiracy to structure financial transactions to evade the Treasury reporting requirements in violation of 18 USC 371, 31 USC 5325 and 31 USC 5324(a)(3), and

---one count of structuring financial transactions to evade the Treasury reporting requirements and aiding and abetting under 31 USC 5324(a)(3) and 18 USC 2.

On that day the same jury found Elaine A. Brown guilty of:

---one count of conspiracy to defraud the United States under 18 USC 371;

---five counts of tax evasion and aiding and abetting under 26 USC 7201 and 18 USC 2;

---eight counts of willful failure to collect employment taxes under 26 USC 7202 and aiding and abetting under 18 USC 2;

---one count of conspiracy to structure financial transactions to evade the Treasury reporting requirements in violation of 18 USC 371, 31 USC 5325 and 31 USC 5324(a)(3), and

--two counts of structuring financial transactions to evade the Treasury reporting requirements and aiding and abetting under 31 USC 5324(a)(3) and 18 USC 2.

See Jury Verdict, docket entry 133, Jan. 18, 2007, ''United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants''; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord); and Indictment, docket entry 1, April 4, 2006, ''United States of America v. Elaine A. Brown and Edward Lewis Brown, Defendants''; case no. 1:06-cr-00071-SM-ALL, United States District Court for the District of New Hampshire (Concord).

Exactly. The Browns were convicted of fraud and money laundering. Ed long ago discovered the secret to avoiding income tax and tax related crimes: no income.

[Famspear]

Quixote wrote:

Exactly. The Browns were convicted of fraud and money laundering. Ed long ago discovered the secret to avoiding income tax and tax related crimes: no income.

Yeah, and Ed is fortuitously not living in a community property state -- where half of Elaine's dental practice income would actually be his income, and would be reportable by him, and would therefore result in Federal income tax liability for him.

One thing (aside from the separate problem, for Ed, of joint and several tax liability on a joint return regardless of whether the income is attributable to "only the wife" or "only the husband") puzzles me, and that is: Why didn't they just charge Ed with tax evasion, anyway? Even though the income was Elaine's income, he would still be guilty of willfully attempting to evade HER TAX (on her income) if he willfully signed and filed a joint return (which I assume is what happened). There is no requirement in the law that the tax being evaded actually be Ed's own tax.

For example, if I, as a tax practitioner, willfully assist a client in attempting to evade that client's Federal tax, I can be convicted of tax evasion (among other things).

So, does anyone know if there was a particular reason for not charging Ed himself with 7201 tax evasion of ELAINE's tax?

Although, both Ed and Elaine ended up with the same prison sentence, so I guess it doesn't matter much.

[Harrison Bergeron]

Doesn't a real petition require addresses?

[webhick]

Ed long ago discovered the secret to avoiding income tax and tax related crimes: no income.

The Heterosexual Male Tax Protester's Guide to Avoiding Taxes:

1. Locate divorced/widowed female dentist who owns successful practice
2. Convince dentist that income taxes are illegal
3. Use this excuse to spend more time with dentist to buy time to...
4. Brainwash dentist into believing everything you say
5. Convince dentist that she loves you
6. Marry dentist
7. Gain access to dentist's money
8. Make dentist stop paying taxes so you can have more money
9. Structure your financial transactions so it takes longer for the IRS to find out about dentist's illegal activities
10. Use dentist's money to build unpermitted house of your dreams (remember to ignore dentist's wishes - she's no longer allowed to have an opinion separate from yours)
11. Get indicted
12. Make a few appearances in court
13. Get angry at court and spend rest of trial at home. Let dentist do what she wants, which if you have her under control like you should, she will stay in court and then eventually meet you at home.
14. Molest Randy Weaver
15. Make exaggerations about what you will do if "they" come and get you
16. When Feds show up, cave instantly.
17. Throughout the process, remember to maintain your credibility by: threatening authorities, pretending the laws and courts don't exist, throwing parties, and ranting about every conspiracy theory that comes to mind.

If anyone would like a copy of the book, please contact my office. Your privacy is guaranteed to be violated along with a portion of your dignity and self-respect. Just another service provided by your friendly Illuminati.

[Famspear]

webhick wrote:

The Heterosexual Male Tax Protester's Guide to Avoiding Taxes:

Locate divorced/widowed female dentist who owns successful practice

Convince dentist that income taxes are illegal

Use this excuse to spend more time with dentist to buy time to...

Brainwash dentist into believing everything you say

Convince dentist that she loves you

Marry dentist

Gain access to dentist's money

Make dentist stop paying taxes so you can have more money

Structure your financial transactions so it takes longer for the IRS to find out about dentist's illegal activities

Use dentist's money to build unpermitted house of your dreams (remember to ignore dentist's wishes - she's no longer allowed to have an opinion separate from yours)

Get indicted

Make a few appearances in court

Get angry at court and spend rest of trial at home. Let dentist do what she wants, which if you have her under control like you should, she will stay in court and then eventually meet you at home.

Molest Randy Weaver

Make exaggerations about what you will do if "they" come and get you

When Feds show up, cave instantly.

Throughout the process, remember to maintain your credibility by: threatening authorities, pretending the laws and courts don't exist, throwing parties, and ranting about every conspiracy theory that comes to mind.

Awww, that would never happen!

[Quixote]

Even though the income was Elaine's income, he would still be guilty of willfully attempting to evade HER TAX (on her income) if he willfully signed and filed a joint return (which I assume is what happened). There is no requirement in the law that the tax being evaded actually be Ed's own tax.

Either she did not file returns at all or she filed separate returns. I doubt that Ed would sign a tax return.

[Demosthenes]

No returns were filed by either Ed or Elaine.

[LPC]

Doesn't a real petition require addresses?

Depends on the target of the petition.

A petition to a court would have to include the information required by rules of court.

A petition to Congress is a political act and no particular form is required. Although to be take at least somewhat seriously, a political petition should include some information suggesting that it come from a voter or someone else with at least minimal political clout.