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Robert Beale hasn't displayed impressive judgement in his tax life, but you have to give him credit for chutzpah.
Mr. Beale started believing wacky tax protester arguments and stopped paying his taxes, instead diverting the funds offshore. When this got him indicted, he skipped bail and spent 14 months on the run. When he was caught and locked up pending trial, he plotted to set up a "common law court" to arrest the judge -- unwisely using a monitored prison phone to organize things. He ended up being convicted of the tax charges, earning an 11-year sentence from the judge he plotted to "take out." He got another four years for the plot against the judge.
Mr. Beale's appeal brings to mind the the guy who murdered his parents and pleaded for mercy as an orphan:
Beale's next argument is that he is entitled to a new trial because the presiding district court judge did not recuse herself after learning of the attempt by Beale's "Common Law Court" to intimidate her through issuing a warrant for her arrest. Although there is some dispute as to whether Beale properly moved for recusal, the judge asked him at the beginning of the trial whether he wanted recusal, to which he responded, "by authority of the one Supreme Court in the original jurisdiction under the Lord Jesus Christ, and the law of God, I order that your bond be seized and I order that you recuse yourself from this case."
I'm no lawyer, but I think it's normally the judge that gives defendants orders in a courtroom, not the other way around.
The appeals court said Mr. Beale would have had an argument...
...if it were not for the fact that Beale and his colleagues on the "Common Law Court" intended to have a "provost marshal" serve their arrest warrant on the presiding judge. Beale clearly intended the judge to learn of this threat when she was arrested by his "provost marshal." The only thing he did not intend was that she would learn of his plot through the filing of a criminal complaint by the government. Furthermore, Beale's intent to manipulate the judicial system was clearly expressed when he was recorded saying that after he had intimidated the presiding judge, "no judge in the whole Court will have anything to do with me." (citations omitted). Remanding for a new trial with a different judge would be an undue reward for an attempt to cow the entire federal bench into submission.
The Moral? The tax law doesn't go away just because you threaten the judge.
Related: SO MUCH FOR THE 'ARREST THE JUDGE' DEFENSE STRATEGY
Cite: Beale, CA-8 No. 08-3205
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» Catching Up on the Past from Taxable Talk
We've got some catching up to do. A few miscreants that we reported on have recently reappeared in the news, so here goes.
First, our 2008 Tax Offender of the Year, Robert Beale, had his appeal heard earlier this year. [Read More]
The items included in the Tax Update Blog are informational only and are not meant as tax advice. Consult with your tax advisor to determine how any item applies to your situation.
Joe Kristan writes the Tax Update items, and any opinions expressed or implied are not neccesarily shared by anyone else at Roth & Company, P.C. Address questions or comments on Tax Updates to
Comments
Joe,
This reminds me of that wack job who hired a hit man to whack his IRS auditor.
These cretins are so stupid they apparently believe that there is only one IRS auditor and one Judge in the world.
If they somehow get acquitted of their murder/kidnapping schemes they should be put away for life for militant imbecility.
Posted by: peter | July 24, 2009 2:36 PM
Peter, it puzzles me. The guy has to have some smarts to have built a fortune; it's amazing how dumb smart people can be when they put their minds to it.
Posted by: Joe Kristan | July 24, 2009 3:30 PM