Cases involving Pete Hendrickson's scam

[Nikki]

To slightly expand on the previous post, every case in tax court is initiated by an individual (the Plaintiff) AGAINST the government -- in specific, against the Commissioner of Internal Revenue.

The Plaintiff files a petition alleging error on the part of the Commissioner.

The Commissioner, represented by the office of Chief Counsel, answers the petition.

The government doesn't file anything against anyone in Tax Court with the possible exception of motions to compel, to dismiss, to impose sanctions, etc.

[LPC]

no formal charges have been filed against him in Tax Court

Not possible in U.S. Tax Court, it adjudicates civil tax matters only.

And Tax Court proceedings can be initiated only by the taxpayer.

[Nikki]

no formal charges have been filed against him in Tax Court

Not possible in U.S. Tax Court, it adjudicates civil tax matters only.

And Tax Court proceedings can be initiated only by the taxpayer.

Plus whistle-blowers and mis-classified workers.

[Famspear]

Regarding Eugene George Warner (mentioned early in this thread), the Second Superseding Indictment in this case was entered on the case docket at entry 132 on March 5, 2009. The indictment charges Eugene George Warner and Lorna K. Warner with various tax-related crimes.

United States v. Warner
3:07-cr-00123-RRB
U.S. District Court for the District of Alaska

The indictment contains what appears to be a clerical error. The caption of the indictment, the heading of the description of Count 1 of the indictment, and the body of the textual description under Count 1 appear to describe a Klein conspiracy under 18 USC 371. However, the verbiage at the end of the text under Count 1 cites "26 USC 7201" (tax evasion). This may have been a drafting error. It appears that the violation citation at the end of the text under Count 1 should have been to "18 USC 371."

The trial had previously been rescheduled for July 6, 2009. On June 3, 2009, the trial was rescheduled for August 21, 2009.

However, on July 2, 2009, Lorna K. Warner filed a Notice of Intent to Change Plea (docket entry 191) -- indicating that she planned to plead guilty to Count 1 of the indictment. On July 5, 2009, Eugene George Warner filed a similar Notice of Intent to Change Plea (docket entry 193) with respect to Count 1.

A hearing on the matter is set for July 30, 2009.

[Famspear]

In October 2009, Eugene George Warner was sentenced to 37 months in prison.

[LPC]

As I've noted in another thread, Andrew Scott's Tax Court loss (and $20,000 in sanctions) have been affirmed on appeal. Andrew Scott v. Commissioner, 2009 TNT 213-10, No. 08-4766 (11/6/2009).