Time: Mon Feb 17 12:23:46 1997
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Date: Mon, 17 Feb 1997 12:10:55 -0800
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From: Paul Andrew Mitchell [address in tool bar]
Subject: L&J: SLS: Croasmun Report [a change of attitude in federal judges]

>Date: Mon, 17 Feb 1997 12:07:38 -0800
>From: Paul Andrew Mitchell [address in tool bar]
>Subject: SLS: Croasmun Report [a change of attitude in federal judges]
>Bcc: Supreme Law School
>
>Look for "a change of attitude in federal judges":
>
>[This text is formatted in Courier 11, non-proportional spacing.]
>
>
>Memorandum
>
>To:       Participants in Conference on Tax Rebellion Movement
>
>From:     Regional Commissioner
>          Western Region
>
>Subject:  Tax Rebellion in California
>
>
>     I am  sending you  the minutes of our meeting of February 9,
>1973, on  the Tax  Rebellion Movement.   These  minutes enumerate
>action items  for the  Los Angeles  and  San  Francisco  District
>Directors and for Regional Office officials.
>
>     I appreciate  your past attention to this serious matter and
>feel confident  that all  of us working together can successfully
>overcome this challenge to our tax system.
>
>
>/s/ Homer O. Croasmun
>
>Regional Commissioner
>
>
>Attachment
>
>
>            Minutes of February 9, 1973 Conference on
>              Tax Rebellion Movement in California
>
>
>                          Participants
>
>Mr. Croasmun, Regional Director
>Mr. Schwartz, Regional Counsel
>Mr. Rowe, Regional Inspector
>Mr. Kingman, District Director, San Francisco
>Mr. Schmidt, District Director, Los Angeles
>Mr. McCart, Acting Assistant Regional Commissioner, Intelligence
>Mr. Hansen, Chief, Los Angeles
>Mr. Howard, Chief, San Francisco
>Mr. Monzon, Chief, Enforcement, Regional Office, BATF
>Mr. Vargofcak, Assistant Special Agent-in-Charge, San Francisco
>Mr. Dvorak, Assistant Regional Inspector
>Mr. Pollock, Regional Protective Programs Manager
>Mr. Busalacchi, Regional Public Affairs Officer
>Mr. Krause, Regional Coordinator, Tax Rebellion Movement
>
>
>     Mr. Croasmun  opened the  conference with  a review  of  the
>history of  the Tax  Rebellion Movement.  He stated we should set
>up our  metes and  bounds to  achieve our  goals;  that we do not
>have unlimited manpower so we must focus on the total program and
>concentrate on the leaders of the movement attacking IRS.
>
>     Mr. Croasmun  pointed out  that seven  months ago we changed
>our direction on Tax Rebellion cases from a defensive posture and
>have  now   seized  the   initiative  by  infiltration  of  their
>organization so we now know in advance of their plans before they
>execute them.   This  is vital  and  we  must  continue  to  stay
>aggressive if  we are  to enforce the revenue laws and to protect
>the Service from attack by tax rebel militants.
>
>     Mr. Croasmun  stated that  we are  not limiting ourselves to
>the sanctions  in  the  Revenue  Code,  but  are  using  all  the
>available law  enforcement machinery whether it be federal, state
>or local laws:  for example, if a tax rebel leader is violating a
>state law  by carrying  a concealed  weapon, we  should use state
>enforcement to  prosecute him;   and,  if  there  is  a  firearms
>violation, ATF agents should be alerted.
>
>     Mr. Howard  advised that  he had been advised by the Detroit
>District that  since (         ) spoke on the radio in Cleveland,
>there had  been a  flood of  General Motors  employees submitting
>false forms   W-4.   Mr. Busalacchi  stated  he had a report that
>(         ) had been active in  Albuquerque.
>
>     Mr. Hansen advised that a (          ) of Ventura County had
>attempted to  file false forms [sic] W-4;  that he is now leading
>the Mariposa  camp of militants organized by (                  )
>the (              ).
>
>     Mr. Vargofcak  said the  sheriff of Mariposa County had been
>checking on  the activities  of (          ) since May 1972, when
>the (            ) bought the Mariposa property from (         );
>that (          ) is a close personal friend of (          ) that
>(            ) has a state criminal record;  that he has three or
>four firearms;   and  that  the  Bureau  of  Alcohol,  Tobacco  &
>Firearms has a case on (          ).
>
>     Mr. Schmidt  pointed out  that there  are varying degrees of
>militancy in  the various  tax rebellion groups;  that in the Los
>Angeles District,   Taxpayers Anonymous in Orange County,  led by
>(           ) and (          ) is the most militant;  and that we
>should keep this in mind in deciding our targets.
>
>     Mr. Monzon  gave a summary of laws enforced by the bureau of
>Alcohol, Tobacco  & Firearms  which could  be used  on tax  rebel
>cases.   He pointed  out it is not a federal violation to carry a
>gun unless  the person  has a  felony record;   that an automatic
>pistol is  not an  "automatic" gun  under the definitions of BATF
>unless one  pull of  the trigger  will discharge  multiple shots;
>that  explosives   are  a  federal  violation;    and,  likewise,
>"silencers" are  a violation.  He said he wanted more information
>about a  report that  tax rebels  are able  to buy  silencers  in
>Phoenix, as this would be a clear violation.
>
>     Mr. Howard  advised he  has been  conferring with  state tax
>officials who  are anxious to cooperate with IRS in the attack on
>tax rebels  who also do not pay state taxes;  often the state can
>move quickly  to close  up a  tax rebel's  business or revoke his
>license;   that we should see that the state uses its enforcement
>machinery on those cases which are not our targets.
>
>     Mr. Croasmun  reported on  his discussions with Assistant U.
>S. Attorney  Couris and  Judge  Crocker,  Fresno,  and  of  their
>interest in  enforcement of  the law  in tax  rebel cases.    Mr.
>Hansen commented on the problem of federal judges appearing to be
>anti-IRS based  on a belief that IRS is "highhanded."  Mr. Howard
>reported on  a change  of  attitude  in  federal  judges  in  San
>Francisco after  he met  with a  number of them and discussed the
>gravity of  the Tax  Rebellion Movement  and  the  importance  of
>giving prison sentences as deterrents.
>
>     There was  a general discussion of the importance of meeting
>with U.S.  Attorneys and federal judges to acquaint them with the
>full picture of the tax rebellion movement.  Mr. Croasmun pointed
>out that  after his  meeting with  Mr. Couris  and Judge Crocker,
>they requested  background information  on the Movement which was
>furnished them.
>
>     Mr.  Kingman   suggested  the   possibility  of   requesting
>religious leaders  to warn  their following against participation
>in the  movement, pointing  to the  beneficial effects  of Mormon
>Church President Lee's message.
>
>     Mr. Howard  advised  that  after  his  discussion  with  the
>federal judges they said they had not full background information
>on some of the defendants to whom they had given light sentences.
>
>     Mr.  Schwartz   suggested  that  the  Porth-type  cases  not
>prosecuted should  at least  be considered for fraud penalties or
>other civil penalties.
>
>     Mr. Schwartz  also advised  the district directors that they
>should instruct  employers who  receive false  forms W-4  or W-4E
>which they  know to  be false  through admission  of employee  or
>knowledge  of   previous  employment  that  the  employer  should
>disregard the  false exemption  certificate and  withhold on  the
>basis of zero exemptions or on the basis of a former correct form
>W-4.
>
>     There was  a general  discussion on the problem of detecting
>false W-4 or W-4E cases where the taxpayer does not so advise the
>government or  the employer does not do so;  and, particularly so
>where the taxpayer completes his action by not filing any form of
>1040 at year end, but becomes an "IRS dropout."  With the present
>limited matching  at the Service Centers of the filing index with
>prior years'  returns, or  employers' copies of W-2's with filing
>indexes, such cases will probably never be detected.  Suggestions
>were made  that we  use all available means to reach employers to
>advise them  of their  responsibility to  advise  IRS  when  they
>receive a  suspected false form W-4 or W-4E.  Also, we should use
>our liaison  contacts with the Tax Executive Institute to get the
>message to  them of  their responsibility  in such  cases and  of
>advising employer-clients.  Also, we should use trade journals to
>reach employers  with this message.  Also, we should use Circular
>E for this purpose.
>
>     Mr. Krause  pointed out  the importance of close planning on
>common targets  by the  tax rebellion  project supervisors of the
>Los Angeles and San Francisco districts with planning meetings as
>needed.
>
>
>            Action Items for District Directors:
>
>     1.   Maintain the  initiative  in  the  attack  on  the  tax
>          rebels.
>
>     2.   Know their  plans before  they arrive  at our  door  to
>          execute them.
>
>     3.   Identify the leaders of the Movement and concentrate on
>          them.
>
>     4.   Have a  plan of  action in coordination with the Region
>          rather than hit and miss defensive reactions.
>
>     5.   Continue and  step up  the infiltration in-depth of the
>          Movement.
>
>     6.   Use all available federal, state and local laws.
>
>     7.   Use civil penalties on Porth-type cases.
>
>     8.   Wage a  campaign to  educate U.S. Attorneys and federal
>          judges with  the  importance  of  prison  sentences  on
>          cases.
>
>     9.   District Directors  to continue  to follow  up cases of
>          admitted or  known false  W-4's  or  W-4E's  to  advise
>          employers of  responsibilities in such cases and follow
>          up to  see that  proper 1040's  are filed at the filing
>          season.
>
>     10.  Use State  taxing  agencies  willing  to  cooperate  on
>          enforcement of laws on tax rebels.
>
>     11.  Los Angeles  and San  Francisco project  supervisors to
>          hold periodic planning meetings on common targets.
>
>
>                   Action Items for Region:
>
>     1.   Use Tax  Executive  Institute  liaison  to  inform  tax
>          consultants and  their client-employers of their duties
>          on suspected false exemption cases.
>
>     2.   Consider requesting  legislation or  an  IRS  published
>          ruling  to  require  employers  to  file  with  service
>          centers a copy of amended W-4 or W-4E forms.
>
>     3.   Use  Circular   E,  The   employer's   Tax   Guide   on
>          Withholding, to inform employers of responsibilities on
>          suspected false exemption cases.
>
>     4.   Use trade journals to reach employers for same purpose.
>
>
>
>                     Supplement 1 (Rev. 3)
>                     RC-W Memorandum 12-24
>
>
>                    Regional Objective RC-W4
>
>               PUBLIC AWARENESS OF THE ROLE OF THE
>                    INTERNAL REVENUE SERVICE
>
>
>     The Service should be acutely aware of its responsibility to
>enhance the  belief of  the American public that Internal Revenue
>Service is  an effective tax administration body, maintaining the
>highest principles of integrity.
>
>     Heads of  Office should  take positive  steps to insure that
>appropriate managers  are aware of and responsive to concerns and
>contacts with  professional groups,  the communication  media and
>the taxpaying  public.  The Service must maintain the capacity to
>respond timely  and intelligently to concerns or issues raised by
>the public.
>
>
>                     Areas of Consideration
>
>     *    Evaluate, appraise  and react  to the  tax mood  of the
>          nation and  of local  areas.   Heads of  Office  should
>          impress  on  all  employees  the  value  of  effective,
>          professional tax  administration as  a counterpoint  to
>          attacks on the self-assessment system.
>
>     *    Maintain an  effective Public  Affairs program designed
>          to produce  pertinent and  effective public information
>          concerning both tax and economic stabilization matters.
>
>     *    Recognize the  sensitive problems  connected  with  the
>          organized tax  resistance movement.   Be  aware of  the
>          need for  diligent enforcement action against organized
>          tax protestors who flagrantly violate the tax laws.
>
>     *    Heads of  Office should  be aware  of  their  roles  as
>          public spokesmen  in explaining  to the  general public
>          and to responsible business and professional groups the
>          Service's role  in the  administration of  both our tax
>          system and the economic stabilization program.
>
>
>
>                        Official Use Only
>

========================================================================
Paul Andrew, Mitchell, B.A., M.S.    : Counselor at Law, federal witness
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========================================================================

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