Fraud Upon the Court by Attorney Mark Yurachek

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On March 30, 2004, IRS agent, James Kohler, provided to Dr. Brown through me, $186,945.00 of nontaxable deposit items for 1994 that had been treated as taxable during indictment, trial and sentencing. Agent Kohler published his report of this matter on June 29, 2004. Said report is attached to Doc. 151 as Exhibit A.

On or about May 27, 2004, Dr. Brown's family hired Attorney Bruce S. Harvey to produce his Title 28, Section 2255 Appeal (MOTION TO SET ASIDE OR CORRECT ERRONEOUS SENTENCE). Attorney Harvey assigned Attorney Mark A. Yurachek to handle the appeal.

On January 19, 2005, Dr. Brown filed amended 1994 return with the IRS that reflected zero tax liability and more than $64,000.00 of negative income available to reduce the 1995 taxable income. Said return was prepared by CPA Edisel Collier. Return and Collier affidavit are attached to Doc. 151 as Exhibit B.

On February 5, 2005, Dr. Brown wrote letter to Attorney Yurachek to inform him of all the case information that had come light so far (especially the zero tax liability for 1994). Attorney Yurachek responded on February 10, 2005 (acknowledging receipt of the letter of February 5th). However, Attorney Yurachek filed Dr. Brown's 2255 appeal motion (Doc. 79, May 19, 2005, Civil Action # 3:05-cv-38-HL) without including, as ground for relief (1994 true tax liability was zero with more than $64,000.00 of negative income left to reduce the 1995 tax liability).

On November 30, 2005, Dr. Brown wrote letter to Judge Lawson to report that Attorney Yurachek was refusing to include, as ground for relief, the amended 1994 return that reflected zero tax liability and more than $64,00.00 of negative income available to reduce the 1995 taxable income in his 2255 motion (Dr. Brown requested Grievance Committee investigation of this extraordinary attorney misconduct situation). Judge Lawson responded, refusing to order investigation, on December 7, 2005. See Doc. 151, Exhibit C for the letter exchanges.

Tax evasion is not possible in the face of zero tax liability. United States v. Edwards, 777 F.2d 644, 650 (11th Cir. 1985). Judgment reversal and sentence correction for year 1994 would have been guaranteed for Dr. Brown, if Attorney Yurachek had included in Dr. Brown's 2255 motion, as ground for relief: 1994 tax liability was zero.

By refusing to inform the Court that Dr. Brown's 1994 tax liability was zero (as ground for relief), Attorney Yurachek knowingly engaged in a material misrepresentation that deprived the Court of essential information, allowing the Court to render a ruling that was inconsistent with established case law in the Eleventh Circuit, Edwards. This kind of conduct on the part of a judicial officer (attorneys and judges are judicial officers) is known as fraud upon the Court. Once fraud upon the Court occurs, the judgments resulting from said fraud are invalid and must not stand, pursuant to Rule 60(b) of the Federal Rules of Civil Procedure.

Note that Judge Lawson was notified of this fraud upon the Court on November 30, 2005, and Judge Lawson did not render his ruling (denying) Dr. Brown's 2255 motion until June 5, 2006. Therefore, Judge Lawson was in complicity with Attorney Yurachek's fraud upon the Court (relinquishing his appearance of impartiality toward Dr. Brown). This violates the Supreme Court standard set in Liljeberg v. Health Services Acquisition Corp. 486 U.S. 847, 108 S.Ct. 21294 (1988), rendering self-executing recusal appropriate under 28 U.S.C. Section 455(a).

To address this fraud upon the Court and seek relief (October 12, 2007), Dr. Brown (pro se) filed Doc. 151, MOTION FOR RELIEF FROM JUDGMENT UNDER FED. R. CIV. P. 60(b) PURSUANT TO FRAUD UPON THE COURT. This motion is still pending in the District Court, Middle District of Georgia.