1
Defense Strategy In Tax Case
Dr. Robert B. Clarkson
PO Box 2368
Anderson, SC 29621
864-225-3061
http://www.patriotnetwork.info/
1. Extensive use of FOIA & PA: These important laws can be extremely helpful and we recommend 50—l00 individual requests as a manner of course, even after indictment, regardless of Nay Sayers and doomsday artists. Remember: cases drag on for years and trial reports can be supplemented on appeal when new evidence is discovered. Occasionally, appellant courts reverse and new trials are ordered.
The FOIA-PA can be more useful than a pre-trial motion for production of documents, which may open to reciprocal discovery in certain instances. Also, more information is releasali1~ under the Privacy Act.
You should request documents from all the IRS agencies and the Department of Justice both in Washington and locally. You should request documents on both you and the tax patriot movement as a whole. See Clarkson’s FOIA—PA forms.
2. Motion’s Practice: You should make a number of motions prior to trial, even if not really pertinent. Protect the record - we cannot predict the future; some appeal court may later agree in another case and all those who made similar motions will benefit. However, make your more important ones first then let the others drop in,
My favorite motion is to ask the court not to let the U.S. attorney tamper with the jury. Regardless of the fervent denials, prior to trial the IRS will gain access of the names and addresses of all those on the jury panel and run them through their computer. When they do this, you are entitled:
a. the copy of any resulting information or
b. an automatic mistrial in order to pick an untampered jury; or
c. entitled to question each juror on the first day as to whether this investigation on them would influence their decisions.
3. You should file the following motions. (Included in Clarkson’s Criminal Defense Packet):
a. Motion To Suppress Under The Privacy Act: The Privacy Act in sub—paragraph (e) (7) specifically provides that a government agency should not maintain, use or collect records or information pertaining to how citizens exercising their Constitutional rights.
If the IRS gathered any information in violation of this statute, the product of illegal political surveillance activities plus the resulting information, i.e. the proverbial “fruit of the poisonous tree” is automatically suppressible as violation of statute per se. See Schiff Motion in packet.
b. Motion to Suppress under LaSalle criteria. If IRS used any summons during the
investigation for bank requests, employee records, etc., you can squash them and prohibit
their introduction in court if they violated the mandatory provision under IRC 7609 or the
Supreme Court dictates under the LaSalle case.
c. Dr. Clarkson is preparing a series of appropriate motions to be announced in The Patriot
Cannon Ezine.
4. Study and listen to Clarkson’s tapes and material even if you
have an attorney. You need to understand what is going on. Spend a little time in the law library researching your own case.
5. §7203 Cases. Read and study transcripts, appeal briefs. Learn for yourself what to do.
Many transcripts of Patriot cases are around.
6. The W-4 Charges Transcripts, tapes, and materials for W-4 cases are ______We
recommend that you order these transcripts and study them.
Actually, attorneys are winning many of their persecutions.
7. Attorney fees: If you are a member in the Patriot Network, you may have access to the
legal defense fund. Keep your local counselor informed of the progress of any case
against you so the trust committee can be helping you.
8. Introduction of your documents: In order for you to defeat the opponent and actually
prove your case (even though not legally required) you need to introduce documents.
Now, it so happens that the assistant prosecutor in the black robe does not like you
and will not let you introduce anything in Court, even though law and procedure allow
you to make a defense.
If you have any documentation or evidence you need to get in front of the jury you need
to prepare a 1040X Amended Tax Return. Attach to it any information, documents,
exhibits, records, statements that might help the jury and mail it to your regional service
center. Of course, you keep identical copy for yourself, preferably the original. At trial
government will normally introduce your tax return and all your attachments. If they do
not, you do.
The IRS, DOJ & their buddy in the black robe do not appreciate this tactic nor anything
else we do. They have certain counter measures, which can not erase what you have
done and your documents go to the jury.
INSTRUCTIONS ON USING CLARKSON’ S PRE-TRIAL
DEFENSE MOTIONS IN TAX CASES
Page 2
Robert B. Clarkson
(864)-225-3061
PO Box 2368
Anderson, SC 29621
http://www.patriotnetwork.info/
You, as Defendant are responsible for your own case. Do this:
1. This packet is designed for a particular purpose and accomplishes that. If you have time and money, retype, redo, etc. Please yourself.
However, if you wish to conserve resources and want to cover all the bases, protect the record, use this packet. But, by all means, do have these forms or equivalent ones filed.
2. You are not allowed to copy and lend/give/sell to others. These forms are the intellectual property of the Patriot Network and are all covered by common-law copyright law. This packet is not designed for everybody.
3. By using these, you hereby agree to send Dr. Clarkson a copy of all government responses, to keep Dr. Clarkson updated.
4. File properly and promptly with Clerk of Court’s office. Use cover letters in packet, You keep copy of everything. Send U.S. Attorney copy of all pleadings.
Order court forms every time you send pleadings to Clerk’s Office. Order too many, not too few.
5. You keep accurate records of what you send in. Keep one or two folders with copies.
6. Go pro se at first. Unwise use of attorney’s time for him to copy, mail, lick stamps. The Patriot
Network Legal Aid Fund will not pay for attorney doing ministerial work that member can and
should do.
Ask your network trained local counselor to help. Stay pro se as long as you can – the
Courts have higher standards for attorneys on procedural matters. But, as pro se you can evade
minute procedural requirements and thereby save a fortune in time and money.
For example, the pro se defendant can just fill in those ready-to-use motions in handwriting.
A. Problem: When an expensive attorney makes an appearance, the Court purposefully requires extra appearances, details, etc. to drive up your cost!! The DOJ-IRS intentionally throws expensive roadblocks in front of retained lawyers to force the defense to needlessly expend valuable and limited resources,
Solution: Defendant file Clarkson’s plug-in motions.
B. Problem: Attorney when pressed for time, must take short cuts – be forced to not do all that is necessary. Cannot be avoided.
Solution: Defendant is responsible for own case! And, use Clarkson’s plug-in motions.
C. Study: Read Clarkson’s Law Course on “How To File Pleadings In Federal Court.: Follow
instructions and see website http://www.PatriotNetwork.info for forms and instructions.
Member argues motion unless special need. When attorney comes on board, he can simply notify
the Court which motion he wants to renew and then he can argue them when he makes an appearance – and not pay for two trips, etc.
7. Member to prepare his defense in advance. Last minute rush jobs are
unwise. Draw-up list of needed witnesses - then subpoena them.
9. On plug-in forms, be sure to add your name, address, and phone number.
10. Get busy with FOIA-PA. Forms enclosed. Use them. See Clarkson’s strategy in criminal cases.
11. Read transcripts in other cases.
12. Prepare a list of all documents that you wish to introduce in court, attach then to 1040X Amended
Tax Return, and then file with service center. The Judges are very hostile to us and generally severely limit the defendant’s case, not allow introduction of vital evidence (i.e. important to the defense and harmful to IRS-DOJ team). Solution: That which is attached to 1040X is automatically introduced to tie jury by the IRS.
At least you get it in.
13. Attached is a list of forms. This list is updated, changed frequently: New forms are added, old ones omitted. However, do use checklist to determine when all are filed.
.
http://www.patriotnetwork.info/
I. Discovery Motions (Form Def-Dcy)A. Rule 16
B. The Brady Motion –
C. Memo Brady –
D. Jencks Act –
E. Civil Summons –
F. Brief on Civil Summons
G. Jury Panel –
H. Witnesses –
I. Informants –
J. Wire Tap –
K. ______
L ______
M. ______
N. ______
II. Motions To Dismiss (Form Def-Ds1)
A. Selective Prosecution -
B. Brief on Selective Prosecution -
C. 7609 -
D. Privacy Notice -
E. ______
F. ______
III. Motions To Suppress (Form Def-Supp)
A. Def: Suppress: 7609
B. Def: Supp: 7609 Memo. *
C. Supp: LaSalle*
D. Supp: LaSalle Memo
E. Privacy Act – IPS*
F. Privacy Act - IPS Memo*
G. ______
H. ______
IV. Other Motions:
A. Jury: gov employer
B. Jury: Welfare
C. Request For Preliminary Hearing
D. Notice of Deposition*
E. Bill of Particulars*
F. ______
G. ______/
V. FOIA- PA Request Forms
A. Standard FOIA #IPS-6
B. Standard Privacy Forms PA-6
C. General FOIA-PA Form #G-1
D. FOIA to U.S. Attorney #DOJ-L
E. FOIA to DOJ #DOJ-N
F. ______
G. ______
H. ______
I. ______
J. ______
VI. Other Letters
A. To Clerk of Court to File
Discovery Motion.
B. Clerk of Court for filing
C. Cover sheet
D. ______
E. ______
F. ______
IN THE UNITED STATES DISTRICT COURT
______DISTRICT OF______
UNITED STATES OF AMERICA )
)
VS. ) CR # ______
______) MOTION PURSUANT TO RULE 16
)
DEFENDANT )
)
)
Defendant moves this Court for an order directing the government to furnish Defendant with any and all evidence required to be furnished pursuant to Rule 16 of the Federal Rules of Criminal Procedure, and as grounds thereof shows the Court that such material (a) is required to prepare a proper defense, and (b) must be available to the Defendant by law; provided reciprocal discovery is not required.
Date: ______
Defendant
Form: Def: Dis: Rule 16
IN THE UNITED STATES DISTRICT COURT
______DISTRICT OF______
UNITED STATES OF AMERICA )
)
vs. ) CR CASE #______
)
) MOTION FOR EXAMINATION AND INSPECTION
) PURSUANT TO BRADY V. MARYLAND,
______) 373 U.S. 83 (1963)
)
Defendant )
Defendant moves this Court for the entry of an Order directing the United States Attorney to disclose information and to produce and permit Defendant to examine the following documents, pursuant to the holding in Brady v. Maryland, 373 U.S. 83 (1963):
1. All evidence and information of any nature, including names and statements of any witnesses or potential witnesses, the existence of which is known, or by the exercise of due diligence may become known, to the attorneys for the government which ~xu1d or may tend to exculpate the Defendant from the charges in the instant indictment, which may tend to support Defendant’s position that evidence in this case should be suppressed or which would or may tend to establish that any failure of the Defendant to comply with any applicable provisions of the Internal Revenue Code and/or the United States Code was not willful. This request includes all facts and information of whatever form, source or nature which the attorneys for the United States, the Federal Bureau of Investigation, the Internal Revenue Service, or any other agency of the Federal Government have or know of which is or may be calculated to become of benefit to the Defendant either on the rents of the case or on the question of credibility of witnesses. Defendant files this and other discovery motions subject to his right to decline reciprocal discovery.
2. All documents and/or a list of such documents in the possession of the government concerning the case which will not be introduced into evidence by the Government.
3. A list of persons known to the Government: who have some knowledge about the case, but
who will not be called to testify by the government.
4. A list of statements in the possession of the Government by persons who will not be called to testify by the Government.
Date:______
Defendant
Form: Def-Dsy-Brady
IN THE UNITED STATES DISTRICT COURT
______DISTRICT OF______
UNITED STATES OF AMERICA )
)
vs. )
)
) MEMERANDUM IN SUPPORT OF MOTION
)
______) FOR EXAMINATION AND INSPECTION PURSUANT
)
Defendant ) TO BRADY V. MARYLAND 373 U.S. 83 (1963)
)
Defendant submits the following in support of his Notion for Examination and Inspection Pursuant to Brady v. Maryland, 373 U.S. 83 (1963).
The Defendant has filed a motion requesting production of all the evidence and information which would or may tend to exculpate the Defendant from the charges in the indictment, a list of documents not planned to be introduced into evidence, a list of persons having some knowledge about the case who will not be called to testify, and a list of statements by persons whom the Government will not call to testify. The Defendant asserts that suppression of such material and relevant information will effectively and totally deprive him of his ability to prepare an adequate defense and failure or refusal by the Government to produce the requested information constitutes a deprivation of due process of law. Brady v. Maryland, 373 U.S. (1963); Giglio v. United States, 405 U.S. 150 (1972).