Correspondence from Ed and gang

[Demosthenes]

It looks as if the only thing that can be done is to put one of those big spiked rollers on the front of a really big bulldozer and flatten everything, sadly including trees. Then scrape the place clear and hold it as county property until encroaching development pushes the price up to the point where they can make back the taxes and cost of operations.

But who are they going to get to drive the bulldozer?

I nominate Danny the Dogwalker. It can be part of his plea agreement. 1) Rat out his heroes, 2) Bulldoze their property.

[ErsatzAnatchist]

Scoop, do you have any idea what the Browns owed on the property to lenders (mortgages or trust deeds)? In all likelihood these would have been senior to the IRS and the state. And if the Browns were behind on their property taxes, the municipality may also be a superpriority over the government agencies.

My recollection is that there are no mortgages or trust deeds. I do believe that there was something in the forfeiture action (an agreed upon order?) that outlined the priorities of the various lien holders.

Under New Hampshire law, unpaid property taxes are always a first position lien, without regard to date of filing. So when the property is sold, whatever property taxes are owed will either be paid as a first position lien from the proceeds of the sale or the property will be sold subject to the existing property taxes. IIRC, the next position lien is for unpaid business taxes owed to the state. After that comes the IRS lien.

I don't know how the State of New Hampshire can realize upon its lien, but it will eventually try to do something to collect.

[Scoop]

Commercial property can be seized administratively by the IRS without court order, which is why you would not see any court filing by the IRS for that purpose. Only when real property is identified as a personal residence of the taxpayer or their immediate relatives is when the IRS is required to go into federal court.

Scoop, do you have any idea what the Browns owed on the property to lenders (mortgages or trust deeds)? In all likelihood these would have been senior to the IRS and the state. And if the Browns were behind on their property taxes, the municipality may also be a superpriority over the government agencies.

Mortgages were paid. That's where all the income went.

Property taxes were also up to date until this year. So they should only owe about $7,000 there.

As part of the criminal forfeiture process, the gov had to publish public notices, etc. to determine if there was anyone with a competing interest in the property. At that time, the state was the only entity to come forward.

[webhick]

Wait, how did Elaine break her hand? And how can you practice dentistry with only one hand? Did she make an inexperienced nitwit play with people's teeth?

[The Operative]

Wait, how did Elaine break her hand? And how can you practice dentistry with only one hand? Did she make an inexperienced nitwit play with people's teeth?

And all of you thought Danny just walked dogs. He also practices constitutional dentistry.

[Demosthenes]

New docket entries for the Browns. How interesting that it's Elaine that is playing the legal games, not Ed.

11/19/2007 211 MOTION [Bill of Review for Injunction with this Court/Judge] for Stay of the Seizure of Property Pending Proof of Jurisdiction on the Record by the Plaintiff by Elaine A. Brown. Served on 11/16/07. Follow up on Objection on 12/7/2007. (jab) (Entered: 11/24/2007)

11/29/2007 212 NOTICE of re: Copy of True bill in Case # 06-cr-0071-SM by Elaine A. Brown. (jab) (Entered: 11/29/2007)

11/30/2007 213 RESPONSE to Motion by USA as to Elaine A. Brown re 211 MOTION [Bill of Review for Injunction with this Court/Judge] for Stay of the Seizure of Property Pending Proof of Jurisdiction on the Record by the Plaintiff. (Rabuck, Robert) (Entered: 11/30/2007)

http://www.cheatingfrenzy.com/brown211.pdf
http://www.cheatingfrenzy.com/brown212.pdf
http://www.cheatingfrenzy.com/brown213.pdf

[Demosthenes]

From that third document.

The Writ of Entry to which Mrs. Brown refers in her pleading was issued by Magistrate Judge Muirhead in connection with In the Matter of the Tax Indebtedness of Elaine A. Brown, 07-MC-46-JM, which is being handled by Assistant U.S. Attorney George Vien from the U.S. Attorney’s Office for the District of Massachusetts. AUSA Vien is handling that matter as a Special AUSA.

[Demosthenes]

From: VANCE...what a goddamned circus!
Date: Dec 2, 2007 12:54 AM

I got a leter from Mr.Ed Brown today. He said that "they are keeping him and his wife on 24hr lockdown." I was a prison guard once. They usually keep killers or really dangerous people in lockdown. They just want to give the Browns a hard time and silence them.

Mr. Brown also said that he has come to realize that it is because of people who do nothing and enforce such "laws" without thinking for themselves about right and wrong.

He also said that because of this lockdown, "they are unable to require council" they risk losing everything now back home.

Please write him. They made this stand for us. They could have easily paid the taxes. They wanted to make a point about the true law of the land. The laws of Freedom & Liberty.

peace. kamuela vance

[Scoop]

Commercial property can be seized administratively by the IRS without court order, which is why you would not see any court filing by the IRS for that purpose. Only when real property is identified as a personal residence of the taxpayer or their immediate relatives is when the IRS is required to go into federal court.

The writ of entry was just unsealed. Is there anyone who understands this area of law who would care to comment on the record? I'm still a little hazy on the details of how this process works.

[The Observer]

Commercial property can be seized administratively by the IRS without court order, which is why you would not see any court filing by the IRS for that purpose. Only when real property is identified as a personal residence of the taxpayer or their immediate relatives is when the IRS is required to go into federal court.

The writ of entry was just unsealed. Is there anyone who understands this area of law who would care to comment on the record? I'm still a little hazy on the details of how this process works.

A writ of entry is required (per a court ruling, G.M. Leasing vs. Commissioner) where the IRS wants to seize assets that are located in or on the private premises of the taxpayer where it is reasonable for the taxpayer to expect to have the right of privacy. The IRS must request a federal judge to issue this writ after presenting evidence that the taxpayer owes the liability and the revenue officer has viewed or has reasonable evidence to believe that assets with equity belonging to the taxpayer are located on the premises. The writ typically has a limited time period to be executed by the IRS.

I am curious as to what you mean by this particular writ being "unsealed." Since the IRS petition is basically an ex parte action, I guess one could interpret that no one else being party to the knowledge that a writ was issued means it was "sealed." However the writ must be presented to the owner/controller of the premises being entered, so there is no reason for it to be "sealed."

However, since we are also dealing with the issue of criminal forfeiture, this may be a different kind of writ entirely from the administrative one for seizure. Perhaps one of the attornies here may know about that.

[Demosthenes]

Plainfield
Judge okayed seizing home in June
Browns weren't in custody until October

By Margot Sanger-Katz
Monitor staff

December 05. 2007 1:05AM

One day before state and federal authorities surrounded the Plainfield home of Ed and Elaine Brown with SWAT teams, an explosives disposal unit and dozens of police vehicles, a federal judge authorized the government to enter and secure their home.

The legal document, called a "writ of entry," was made public this week, but was signed by Judge Steven McAuliffe on June 6. It authorizes the Treasury Department, with the assistance of other law enforcement agencies, to take certain measures to take, inventory and secure the couple's property. According to U.S. Marshal Stephen Monier, a similar writ was issued that day for a commercial property owned by the couple in West Lebanon. (An entry in the couple's court file orders the clerk to unseal that file, but the writ for that property was not in the file yesterday.)

The writ also instructs authorities to "use any and all force reasonably necessary to enter and/or remain on the parcels, and to remove and evict any and all persons located on or attempting to enter the parcels."

At the time, Monier said the security buildup in Plainfield, which included police vehicles, road checkpoints, helicopters, armored vehicles and a bomb squad, was necessary to ensure the security of IRS agents seizing the commercial property. Marshals detained and questioned one Brown supporter that day, but released him several hours later.

"When you roll out with an operation, you want to be prepared for every encounter," he said June 7.

Yesterday, he reiterated that his office was only interested in the commercial property that day.

"It was not our intention to serve it then because the house was still occupied, and prior to being able to serve it safely, we would need to take the Browns into custody. And we were not prepared to do that yet," Monier said.

The Browns, who were convicted of a number of tax-related crimes in January, refused to surrender for nearly 9 months before they were arrested by a team of undercover marshals in October. During their prolonged standoff, they accumulated weapons and explosive devices, according to court documents, and hosted an array of sympathetic supporters. Four of their supporters face trials next month.

In the Browns' case, the jury found that the couple had divided large financial transactions into smaller increments to avoid federal reporting, a crime called structuring, and that they had used that unreported money to pay mortgages on the two properties. They were also found guilty of conspiring to evade taxes on the nearly $1.9 million that Elaine Brown earned as a dentist over several years. The Browns maintain that there is no law requiring them to pay income taxes. As part of their punishment, they are required to pay that money back to the government. A forfeiture order allows the government to seize and sell their properties to recoup the funds.

The Browns also owe money in back taxes, interest and penalties to both the IRS, for unpaid income taxes, and the state of New Hampshire, for unpaid business profits taxes. Both parties have placed liens on the couple's properties.

A court document filed recently suggests that the IRS is moving to seize the couple's property through a different legal avenue. According to a letter filed by Assistant U.S. Attorney Robert Rabuck, a separate case called "In the Matter of the Tax indebtedness of Elaine A. Brown" includes another writ of entry for the Plainfield home. That case remains under seal.

From a federal prison in Connecticut, Elaine Brown has asked the court to halt its seizure of her home. Her handwritten pleading asks for a stay "pending proof of jurisdiction on the record by the plaintiff."

She argues that the IRS does not have the authority to take her property, and that she has legal immunity from such seizures.

"Further, Elaine-Alice: Brown does not have, nor has received, a notice and demand to pay a tax for which I am liable," the document reads.

Monier has indicated that Ed and Elaine Brown will likely face new charges for their actions while fugitives. He said yesterday that his office is working with the U.S. Attorney's Office to review evidence and complete the investigation.

[Dezcad]

Plainfield
Judge okayed seizing home in June
Browns weren't in custody until October

By Margot Sanger-Katz
Monitor staff

December 05. 2007 1:05AM

One day before state and federal authorities surrounded the Plainfield home of Ed and Elaine Brown with SWAT teams, an explosives disposal unit and dozens of police vehicles, a federal judge authorized the government to enter and secure their home.

The legal document, called a "writ of entry," was made public this week, but was signed by Judge Steven McAuliffe on June 6. It authorizes the Treasury Department, with the assistance of other law enforcement agencies, to take certain measures to take, inventory and secure the couple's property. According to U.S. Marshal Stephen Monier, a similar writ was issued that day for a commercial property owned by the couple in West Lebanon. (An entry in the couple's court file orders the clerk to unseal that file, but the writ for that property was not in the file yesterday.)

The writ also instructs authorities to "use any and all force reasonably necessary to enter and/or remain on the parcels, and to remove and evict any and all persons located on or attempting to enter the parcels."

At the time, Monier said the security buildup in Plainfield, which included police vehicles, road checkpoints, helicopters, armored vehicles and a bomb squad, was necessary to ensure the security of IRS agents seizing the commercial property. Marshals detained and questioned one Brown supporter that day, but released him several hours later.

"When you roll out with an operation, you want to be prepared for every encounter," he said June 7.

Yesterday, he reiterated that his office was only interested in the commercial property that day.

"It was not our intention to serve it then because the house was still occupied, and prior to being able to serve it safely, we would need to take the Browns into custody. And we were not prepared to do that yet," Monier said.

The Browns, who were convicted of a number of tax-related crimes in January, refused to surrender for nearly 9 months before they were arrested by a team of undercover marshals in October. During their prolonged standoff, they accumulated weapons and explosive devices, according to court documents, and hosted an array of sympathetic supporters. Four of their supporters face trials next month.

In the Browns' case, the jury found that the couple had divided large financial transactions into smaller increments to avoid federal reporting, a crime called structuring, and that they had used that unreported money to pay mortgages on the two properties. They were also found guilty of conspiring to evade taxes on the nearly $1.9 million that Elaine Brown earned as a dentist over several years. The Browns maintain that there is no law requiring them to pay income taxes. As part of their punishment, they are required to pay that money back to the government. A forfeiture order allows the government to seize and sell their properties to recoup the funds.

The Browns also owe money in back taxes, interest and penalties to both the IRS, for unpaid income taxes, and the state of New Hampshire, for unpaid business profits taxes. Both parties have placed liens on the couple's properties.

A court document filed recently suggests that the IRS is moving to seize the couple's property through a different legal avenue. According to a letter filed by Assistant U.S. Attorney Robert Rabuck, a separate case called "In the Matter of the Tax indebtedness of Elaine A. Brown" includes another writ of entry for the Plainfield home. That case remains under seal.

From a federal prison in Connecticut, Elaine Brown has asked the court to halt its seizure of her home. Her handwritten pleading asks for a stay "pending proof of jurisdiction on the record by the plaintiff."

She argues that the IRS does not have the authority to take her property, and that she has legal immunity from such seizures.

"Further, Elaine-Alice: Brown does not have, nor has received, a notice and demand to pay a tax for which I am liable," the document reads.

Monier has indicated that Ed and Elaine Brown will likely face new charges for their actions while fugitives. He said yesterday that his office is working with the U.S. Attorney's Office to review evidence and complete the investigation.

I don't care what those FSP people say, this is another well-written and informative article. Thanks Scoop!

[The Observer]

A court document filed recently suggests that the IRS is moving to seize the couple's property through a different legal avenue. According to a letter filed by Assistant U.S. Attorney Robert Rabuck, a separate case called "In the Matter of the Tax indebtedness of Elaine A. Brown" includes another writ of entry for the Plainfield home. That case remains under seal.

A writ of entry for a private residence is a bit unusual - but then again this is an unusual case. In most cases when the IRS sues to administratively seize a private residence, the purpose is only to sell the equity interest that the federal tax lien has attached to. It becomes the task of the successful bidder to deal with the taxpayer(s) in terms of eviction, back rent, etc. However if the property is vacant, the IRS might decide it would be advantageous to enter the property for the purpose of further evaluation of its condition and worth, as well as to provide opportunities for potential bidders to tour the property in an effort to increase the interest and numbers of bidders.

Another reason to enter a private residence would be to seize personal property inside the property (to which the tax lien has also attached). Typically this would be to seize assets that have some demonstrable value (jewlery, art, etc.) rather than a effort to "clean" the taxpayer out. I do remember reading about an IRS seizure of Redd Foxx's home in Nevadal; he claimed that the IRS had even seized his underwear.

In the Brown situation, I would surmise the writ is being requested to cover a number of eventualities, not only the issue of whether there are personal assets that can be sold, but also to double-check whether there are any leftover booby-traps that might cause a successful purchaser harm.

[The Observer]

Or to check the structural integrity of the place, or to ensure it meets local building codes.

I would bet money that the place does not meet local building codes, which means the IRS/NH would have to take the steps necessary to bring it up to code, or drastically discount the sale price and inform potential bidders of all the violations that will need fixing.

Shall we start the betting now as to the number and types of building code violations there are? With a side bet that the whole place will need to be torn down and plowed up.

The IRS has no legal obligation to ensure that anything sold at an IRS auction is functional or operable. Items sold at these auctions are always sold without any warranty or guarantee, express or implied, as to the condition or title of such property. Nor is the IRS required to itemize any defects that may or may not be visible; however there is a requirement that all known encumbrances against real or personal property be publicized prior to the auction. It is truly a "caveat emptor" situation.

As such, the IRS heavily discounts seized items in establishing the minimum bid. It is up to each individual bidder to determine what they feel an offered item is worth and whether they can recoup their investment.

In regards to the Brown property, the IRS is not likely to put any money into restoring the property or bringing it up to code. What the local city or county government wants to do is another issue and they well may decide to condemn it - which is another crucial factor that a bidder has to take into consideration before bidding.

[Scoop]

A court document filed recently suggests that the IRS is moving to seize the couple's property through a different legal avenue. According to a letter filed by Assistant U.S. Attorney Robert Rabuck, a separate case called "In the Matter of the Tax indebtedness of Elaine A. Brown" includes another writ of entry for the Plainfield home. That case remains under seal.

A writ of entry for a private residence is a bit unusual - but then again this is an unusual case. In most cases when the IRS sues to administratively seize a private residence, the purpose is only to sell the equity interest that the federal tax lien has attached to. It becomes the task of the successful bidder to deal with the taxpayer(s) in terms of eviction, back rent, etc. However if the property is vacant, the IRS might decide it would be advantageous to enter the property for the purpose of further evaluation of its condition and worth, as well as to provide opportunities for potential bidders to tour the property in an effort to increase the interest and numbers of bidders.

Another reason to enter a private residence would be to seize personal property inside the property (to which the tax lien has also attached). Typically this would be to seize assets that have some demonstrable value (jewlery, art, etc.) rather than a effort to "clean" the taxpayer out. I do remember reading about an IRS seizure of Redd Foxx's home in Nevadal; he claimed that the IRS had even seized his underwear.

In the Brown situation, I would surmise the writ is being requested to cover a number of eventualities, not only the issue of whether there are personal assets that can be sold, but also to double-check whether there are any leftover booby-traps that might cause a successful purchaser harm.

If only we could read the writ! Seems like there are a number of unusual circumstances here, including the potential hazards on the property.

[Dezcad]

If only we could read the writ! Seems like there are a number of unusual circumstances here, including the potential hazards on the property.

The unsealed writ of entry for the Plainfield property is here and the unsealed writ for the West Lebanon dental office is here.

The list of items that were seized is on the Notice of Seizure here.
Plenty of FRNs, silver, gold coins and other collectibles were seized. Interesting list of items.

[Scoop]

If only we could read the writ! Seems like there are a number of unusual circumstances here, including the potential hazards on the property.

The unsealed writ of entry for the Plainfield property is here and the unsealed writ for the West Lebanon dental office is here.

The list of items that were seized is on the Notice of Seizure here.
Plenty of FRNs, silver, gold coins and other collectibles were seized. Interesting list of items.

Wow. These writs appear to be the writs from the criminal case, which are unsealed, not the revenue writs, which were apparently signed in August. But the list of items is new to me. Dare I ask where you found it?

[Famspear]

I apologize if I missed it and it's already been posted somewhere, but it appears that Ed Brown has been transferred to the Federal Transfer Facility at Oklahoma City, pending further transfer.

See prisoner number 03923-049 at:

http://www.bop.gov/iloc2/InmateFinderSe ... &x=34&y=29

It's good to know where Eddie-poo is at all times.

Elaine Brown, prisoner number 03924-049 remains in Connecticut.

[Dezcad]

Wow. These writs appear to be the writs from the criminal case, which are unsealed, not the revenue writs, which were apparently signed in August. But the list of items is new to me. Dare I ask where you found it?

I got the list of items on PACER in the Tax Indebtedness case, 1:07-mc-00046-JM, Docket #4, not the criminal case.

[Demosthenes]

Letter from Bob Wolffe to Keith in RI.

hi keith,
i GREATLY appreciate every donation. since valerie lives out of state it costs me $20 for every 15 minute phone call. we have spent about 1500.00 for phone calls alone. prison is a money making proposition for somebody!

make sure people know that fear is mostly within, they must learn to face it and it will go away. much like the school yard bully. he doesnt want to fight, he uses the fear to get what he wants. the moment you stand up to him he is most likely to back down. our government servants are the same way as soon as enough of us stnd up to them they back down. remind people that "WE THE PEOPLE" are the government! once WE assert our authority, the fear will be gone.

i remember seeing you at the party. the next time we meet i hope to have more time to talk i was kind of busy making sure the party goers were safe.

i have been fighting the income tax scam since the mid nineties. i think it was the first thing i investigated when i got on the internet. i worked for the federal government until 1994. i was all too aware of what our "servants" were capable of! i knew the truth about 9/11 while watching it unfold live on tv. i worked in research and development for the military from the early 1970's. i also knew it was controlled demolition as the towers were falling. my years with the military all i did was high speed and ultra high speed film and video of blowing things up and phtographing bullets fired out of eerything from 120mm tank ammo down to .223 from an m-16.

if this thing goes to trial, i am going to need photos and maybe videos as well (from the concert) to show the jury that all those people are not "kooks". everybody there looked like your average american. kids and pets are really good (photos)

since the prosecutor lumped us all in on one indictment (to save money yeah right) i want to get the four of us locked up in the same tier in the same pod so we can coordinate strategies. part of the governments plan is to keep us seperate and incognito. if we were to be tried seperately, it might be different, however together we could be stronger. they dont want that. if you can spread that word maybe get a governor or senator to order theprosecutor to lock us up in the same place as long as they are not going to give us bail.

tell ed and elaine i love them and am proud to be alligned with them in this worthwhile cause! we will win this along with ron paul! i keep spreading the word about him to anyone who will listen in here. there are way too many 18-20 year old young men in here with no direction in life. i hope to inspire as many as i can. i point out guys like jason and luke from we are change as examples for these young men to emulate. i believe there is hope for america but we must keep up the fight! thanks for all your doing keith.
thanks for the photos i am showing them to all in the cell block.
"freedom keeper"
bob