|These documents are for your
reference. They are not meant as legal advice, nor are they necessarily
part of the PDFT legal defense. They are do not necessarily voice the
opinions of the PDFT. However, this information may help you
and you would not have it if not for the PDFT.|
this and ask, "Why are Hoyt victims saddled with interest and penalties?"
The documents below may prove useful in your own
situation in talking with the IRS, or when writing to legislators for
assistance in resolving this mess. It's a good idea to read these and make
yourself familiar with the principles involved. If you want to explore a
referenced court case further, you can find information at your local law
Do not ask the PDFT attorneys about these documents
or about these cases. If you wish to use them in a legal effort, please
refer to your individual attorney.
WSJ-2003-02-12-CowValuations. This shows the fraud that Jay Hoyt
committed against his partners (see the related IRS coverup document,
Article that show how capricious Congress is about the role of the IRS.
IRS lost one court battle after another.
It's very hard to work with the IRS and reach a reasonable settlement.
for Reward. Form 211, to report IRS employees who participated in
- Biven Brief 2002.
The original "big case" in the Hoyt Fiasco.
of Justice Dumb Response. This is the kind of help we get? Isn't
the DOJ supposed to enforce the laws, rather than aid in breaking them?
Expert Advice No Penalties TaxShelter TaxHotline 2008May. Tax Court ruled
that penalties do not apply when people act on expert advice before
investing in a business that has tax advantages (very similar to Hoyt
Fiasco, in which IRS refuses to reduce or eliminate penalties).
- Innocent Spouse2002-10-05.
The marriages of many Hoyt investors were destroyed by malicious (and
often illegal) IRS actions. Those who remarried found their new spouses
soon under attack also.
- Innocent Spouse2002-10-05-Direct From Screen.
A variation of the above.
IRS assured a taxpayer, in writing, that the Hoyt investment was fine
and no personal income tax increase would arise from it. Later, IRS sent
that same taxpayer a bill for over a quarter million dollars.
- IRS Collections Attack On Zeff TheWeek2010-03-12. Yet another example of
an agency that is not held accountable for outrageous behavior.
- IRS Committed Fraud Appeals Court Ruled.
Just one of many examples of fraud conducted by the IRS. Sometimes, they
actually don't get away with it.
- IRS Delay Means No Dice.
The Hoyt victims are subject to an entirely different "tax code" (one
made up just for us), case precedent, laws, and so forth. Where a law or
case applies to everyone else, for some reason it doesn't apply to the
Hoyt victims. Here's an example.
- IRS Pays For Document That Didn't Exist. IRS failure to produce gets taxpayer off hook.
It seems that nothing but death gets Hoyt victims off the hook.
IRS Neglect Not Excusable TaxHotline2008-03. The court declared IRS to
be a "sophisticated creditor" and didn't allow IRS to claim its
employees' negligence justifies abusing a particular taxpayer. In the
Hoyt Fiasco, IRS successfully relied on negligence to justify
overly aggressive actions against the very victims of IRS negligence
(IRS also claimed ignorance and incompetence). One set of (harsh) rules
for Hoyt victims, another set for everyone else....
- Must Assess Individual.
The IRS claimed it assessed individuals by assessing the partnerships,
but such a claim is without merit.
- Partners Not Liable.
The Hoyt investors were a partners, with Jay Hoyt the managing partner
who controlled everything. The IRS gave Hoyt a free pass, but then
viciously attacked people who were not even liable.
- Partners Not Liable-2.
More evidence of the preceding point.
- Person With No Authority Not Liable.
Jay Hoyt controlled everything, leaving the Hoyt investors with no
authority. That means none of them are liable, yet
Kevin Brown, a high-ranking manager at the IRS national office,
illegally asserts they are. And what Kevin Brown wants, he apparently
gets. Regardless of the law, the facts, or the ethics involved.
Tax Liens Do Not Help. As common sense would predict, and the
Taxpayer Advocate Office has finally asserted, Tax Liens provide a
negative financial impact to the government. The reason is the
massive, often irreversible, damage they do to the taxpayer. You cannot
get eggs from a dead chicken.
Advocacy Panel, a citizen's suggestions. Use as basis for your own
- TMP Conflict
Of Interest. Hoyt was the TMP who sold the Hoyt investors down the
river, though he had no authority to sign anything. The IRS managed to
get around this problem, just as they've managed to ignore other laws
Here are some philosophically-related documents. If the government is so
desperate for money, why not cut back on regulations instead of focus on
wiping out innocent victims of a scam abetted by federal employees?
CostOfRegulationsTheWeek2008-01.pdf. Want to save a billion dollars,
which can then be taxed at 30%? No problem. Just reduce the thousands of
pointless regulations that afflict businesses. By eliminating
regulations, Congress could have the benefits of a tax increase without
the pain of one.
of federal income tax system. This doesn't include actual taxes--just the cost of
the system. If sending to a legislator, you may want to point out the
tremendous waste of resources being used to crush the victims of the
Hoyt Fiasco. Note: the federal income tax is just one of many federal
taxes and not nearly the largest one that the typical citizen pays. Of
course, for Hoyt victims, it's not 15% or 25% of income--it's a theft
tax (not passed by Congress) that amounts to 20 thousand percent or more
of the victim's wages.