Doc. 121 10-23-2006 Motion for Reconsideration of Restitution and Fine - showed 1994 tax liability was zero, using existing records (and information provided by IRS Agent James Kohler on March 30, 2004). IRS return and affidavit were produced by Certified Public Accountant Edisel Collier. Note that Dr. Brown's evasion conviction was for tax years, 1994 and 1995.
Doc. 122 01-10-2007 Amended Motion for Reconsideration of Restitution and Fine - showed 1994 and 1995 tax liabilities were zero, using Doc. 121 and existing records. IRS return for 1995 was not produced by a Certified Public Accountant.
Doc. 151 10-12-2007 Motion for Relief from Judgement under Fed. R. Civ. P. 60(b) Pursuant to Fraud Upon the Court - showed that Dr. Brown's Section 2255 attorney (Mark A. Yurachek, with the knowledge of presiding judge - Hugh Lawson) committed fraud upon the Court, by refusing to assert "1994 tax liability equals zero, as ground for relief" in spite of being asked to do so (in writing more than once). See Doc. 88 12-07-2005 for Judge Lawson's letter to Dr. Brown that asserts, "Dear Dr. Brown: I have your letter of November 30, 2005, in which you request that I order the Grievance Committee to investigate Mark Yurachek's handling of your 2255 petition for relief. I do not believe that your disagreement with your attorney about the substance of your section 2255 petition is the proper subject of a Grievance Committee investigation and I decline to refer the matter to them."
Note that Section 2255 refers to the statute, Title 28 - Section 2255, that allows a federal defendant to present to the Court evidence that would justify setting aside or correcting his conviction and sentence (within one year after the time allowed said defendant to petition the Supreme Court for appeal of his criminal conviction judgement). This is a kind of last chance appeal, available to the defendant. Also, fraud upon the Court (the intentional misleading of the Court by a lawyer or a judge) is forbidden by Rule 60(b) of the Federal Rules of Civil Procedure.
Doc. 152 10-19-2007 ORDER TO RESPOND TO MOTION FOR RELIEF FROM JUDGEMENT UNDER FED. R. CIV. P. 60(b) PURSUANT TO FRAUD UPON THE COURT - issued by Magistrate Judge G. Mallon Faircloth for the Government to respond to Doc. 151 within 60 days.
Doc. 154 11-01-2007 JUDGEMENT of U. S. Court of Appeals, re: 137 notice of appeal. Brown's revocation of supervised release and accompanying sentence affirmed (CCA# 07-11354). - showed that Dr. Brown's notice of appeal (Doc. 137) had been resolved by mandate of the U. S. Court of Appeals on November 1, 2007.
Note that Judge Faircloth will issue (erroneous order) Doc. 189 06-12-2008 to assert that Dr. Brown had the appeal associated with Doc. 137 still pending resolution at the U. S. Court of Appeals, requiring a STAY of Doc. 151 (i. e., Doc. 151 must be put on hold). This is a misrepresentation of the docket record in this case.
In response, Dr. Brown issued Doc. 193 07-17-2008 Motion to Correct Erroneous Order. On July 29, 2008, Judge Faircloth will issue Doc. 197 07-29-2008 ORDER LIFTING STAY AND ORDER TO ANSWER. This gives the impression that Judge Faircloth is correcting the erroneous order (Doc. 189), but he really is not, since we have a nine (9) month gap (from November 1, 2007 until July 29, 2008) within which no action is taken on the exonerative motion, Doc. 151 (even though the Government has met its Doc. 152 responsibility to respond within 60 days).
This could be interpreted as a good faith mistake in the absence of Doc. 193 07-17-2008, which makes it clear that November 1, 2007 is the resolution date for Doc. 137. Therefore, Judge Faircloth willfully continues the misrepresentation when he ignores Doc. 193 and orders the Government to answer again in Doc. 197 07-29-2008. This constitutes fraud upon the Court by Judge Faircloth. Note that Judge Land was the district judge to whom this case was currently assigned, and was therefore responsible for the case administration (thus, shared in this fraud upon the Court).
Doc. 155 12-11-2007 GOVERNMENT'S RESPONSE TO BROWN'S PRO SE MOTION FOR RELIEF FROM JUDGEMENT - asserted that Dr. Brown should prevail only if he could show (not only innocence), but he must also show (extraordinary circumstances affecting the integrity of the judgement proceeding).
Note that Dr. Brown will show innocence (i.e., zero tax liability for both conviction years, 1995 and 1995), since tax evasion is not possible in the face of zero tax liability according to Edwards case. He will show extraordinary circumstances, because he will use the Government's records to do so (FOIA records). In addition, the Government extracted levy money (more than ten million dollars) from Dr. Brown (without notifying him) over a period of time, 1993 until the present. Dr. Brown simply thought that the insurance companies were just refusing to pay him (in reality, the IRS had initiated a levy extraction process that redirected insurance payments from Dr. Brown over to the IRS). This will be made clear in Doc. 201.
Doc. 156 12-18-2007 MOTION FOR STAY OF ENFORCEMENT OF JUDGEMENT UNDER FED. R. CIV. P. 62(b) PENDING MOTION FOR RELIEF FROM JUDGEMENT UNDER FED. R. CIV. P. 60(b) PURSUANT TO FRAUD UPON THE COURT - requested stay of remaining unsatisfied aspects of the criminal judgement of conviction and sentence until a ruling on Doc. 151.
Doc. 157 12-18-2007 DEFENDANT'S REPLY TO GOVERNMENT'S RESPONSE TO DEFENDANT'S MOTION FOR RELIEF FROM JUDGEMENT UNDER FED. R. CIV. P. 60(b) PURSUANT TO FRAUD UPON THE COURT - showed 1994 and 1995 tax liabilities were zero, based on Doc. 121 and Doc. 122.
Case Reassignment 03-17-2008 Case 3:02-cr-14 assigned to Judge Clay D. Land from Judge C. Ashley Royal.
Notice of Hearing 03-17-2008 - unrequested supervised release action initiated by Judge Land, scheduled for 04-03-2008.
Doc. 162 03-18-2008 Government Motion for Clarification of Hearing Notice - since the Government did not request a revocation hearing, Assistant U. S. Attorney Dean Daskal asserts, "The notice declares that this defendant shall have a final probation revocation hearing on April 3, 2008. However, the defendant is not subject to sentence of probation. After he was imprisoned and later released pursuant to the judgement of conviction, defendant's supervised release was revoked in early 2007, and he was sentenced to serve 3 months. (Doc. Nos. 135 and 136). On appeal, the revocation and sentence were affirmed. (Doc. No. 154). The docket sheet does not reflect that a revocation petition of any nature is pending before the Court."
Note. At this point, Judge Land had lost "the appearance of impartiality towards Dr. Brown". He had begun to act as "prosecutor against Dr. Brown"; therefore, had become disqualified to preside over Dr. Brown's case (as presiding judge), pursuant to Title 28, Section 455(a).
Doc. 168 03-26-2008 DEFENDANT'S AMENDED REPLY TO SHOW EXISTENCE OF EXTRAORDINARY CIRCUMSTANCES INVOLVING A DEFECT IN THE INTEGRITY OF THE CRIMINAL JUDGEMENT PROCEEDINGS AS WELL AS THE SECTION 2255 PROCEEDINGS - shows "extraordinary circumstances". FOIA information arrived on Junuary 30, 2008 to demonstrate that at the time of trial, Government had IRS generated BANK DEPOSIT ANALYSIS, BRADFORD G. BROWN, MD PC ("MDPC") report that showed that the returns of record taxable deposit income (imputed to Dr. Brown) was overstated as follows: 1994 taxable MDPC deposits = $608,222.11, and 1995 taxable MDPC deposits = $436,913.23; it should have been 1994 taxable MDPC deposits = $44,995.89, and 1995 taxable MDPC deposits = $61,171.77. Therefore, the returns of record at the time of trial overstated Dr. Brown's taxable income by $563,226.22 for 1994, and by $375,741.46 for 1995.
When this pleading was filed, supporting FOIA documentation for above mentioned overstatement of taxable income (containing complete detail, front and back of cancelled checks, etc.) was submitted to the docket in the form of three books, as follows: MDPC Deposit Analysis 1994 1995, Book 1; MDPC Deposit Analysis 1994 1995, Book 2; BDC Deposit Analysis & Bank Statements 1995.
The FOIA information contained unclaimed (on the returns of record) deductible disbursements as follows: 1994 unclaimed deductible disbursements of $333,434.97; 1995 unclaimed deductible disbursements of $1,045,326.12.
When this pleading was filed, supporting FOIA documentation for above mentioned unclaimed deductible disbursements (containing complete detail, front and back of cancelled checks, etc.) was submitted to the docket in the form of three books, as follows: MDPC, BBS 1995 Expense Checks; BDC 1995 Expense Checks; MDPC, BDC 1994 Expense Checks.
1994: conviction associated tax loss was $232,764.00. Overstated taxable income was $608,222.11. Unclaimed deductible disbursements were $333,434.97. This implies a 1994 tax liability of $232,764.00 - .33($608,222.11 + $333,434.97) = $232,764.00 - $310,746.83 = minus $77,982.83 (i.e., 1994 tax liability is less than zero).
1995: conviction associated tax loss was $341,476.00. Overstated taxable income was $375,741.46. Unclaimed deductible disbursements were $1,045,326.12. This implies a 1995 tax liability of $341,476.00 - .33($375,741.46 + $1,045,326.12) = $341,476.00 - $468,952.30 = minus $127,476.33 (i.e., 1995 tax liability is less than zero).
Therefore, this pleading (using only FOIA provided information) shows, "the true tax liability for all conviction years (1994, 1995) was less than zero". This renders tax evasion for the conviction years (1994 and 1995) impossible according to the Edwards standard.
Doc. 172 03-31-2008 DEFENDANT'S SECOND AMENDED REPLY TO SHOW EXISTENCE OF EXTRAORDINARY CIRCUMSTANCES INVOLVING A DEFECT IN THE INTEGRITY OF THE CRIMINAL JUDGEMENT PROCEEDINGS AS WELL AS THE SECTION 2255 PROCEEDINGS - FOIA information (resulting from request of February 25, 2008) arrived to show 23 boxes of IRS records were being searched for IRS levy extractions from insurance company accounts of payments to Dr. Brown for medical services that he had rendered to said insurance company members.
Note that since it was established in Doc. 168 (using only FOIA records) that Dr. Brown had zero tax liability for the conviction years (1994, 1995), these levy extractions are owed back to Dr. Brown. Hence, not only does Dr. Brown not owe the IRS for the conviction years (1994, 1995), the IRS owes Dr. Brown for said years. This surely qualifies as, "extraordinary circumstances" involving the integrity of the underlying criminal judgement, as well as the Section 2255 proceedings. This pleading is still pending (i.e., no judge has ruled on this motion).
Doc. 175 04-03-2008 DEFENDANT'S THIRD AMENDED REPLY TO SHOW EXISTENCE OF EXTRAORDINARY CIRCUMSTANCES INVOLVING A DEFECT IN THE INTEGRITY OF THE CRIMINAL JUDGEMENT PROCEEDINGS AS WELL AS THE SECTION 2255 PROCEEDINGS - FOIA information arrived (April 2, 2008) to demonstrate that sixteen (16) pages of levy extraction records had been located. Those 16 pages came from the first two boxes, and were only some of the extractions for 1994 and 1995 (more than twenty boxes remain to be examined). The amount of extractions was $114,241.00 (a more complete explanation will be given in Doc. 201).
Hearing 04-03-2008 Unrequested Supervised Release Revocation Hearing (ordered by Judge Land and also attended by Chief Judge Hugh Lawson) - was held.
Doc. 177 04-03-2008 Minutes Entry for revocation proceeding before Judge Land - Dr. Brown informed the Court that Doc. 168 was pending (since 03-26-2008) indicating by means of FOIA supplied information that the true tax liability for all conviction years (1994, 1995) was zero. Also, Dr. Brown went on to inform the Court that Doc. 175 was just filed (also totally based on FOIA supplied information), indicating that (not only did he have zero tax liability for the conviction years) the IRS owed levy extraction to Dr. Brown for more than $114,241.00 for said years. At that point, Prosecutor Assistant U. S. Attorney Jennifer Kolman moved the Court to dismiss allegation 5 (allegation pertaining to restitution). This exchange is found on page 4, at 6:12p.m.
This is acknowledgement by Prosecutor Kolman that Dr. Brown had zero liability for the conviction years. Judge Land proceeded to find Dr. Brown guilty of "failure to work regularly", and to sentenced him to 14 months reimprisonment.
Doc. 182 04-14-2008 AMENDED JUDGEMENT - Judge Land found Dr. Brown guilty of failure to work regularly and sentenced him to a term of fourteen months of reimprisonment. Note that Doc. 168 and Doc. 172 demonstrate the extraordinary circumstances: Dr. Brown owed zero tax liability for all conviction years (1994, 1995), and IRS owed Dr. Brown for levy extractions for said years (an unknown amount, exceeding $114,241.00). The exact amount of the levy extractions is the subject of a subpoena that Dr. Brown is struggling to obtain Court assistance to issue.
Dr. Brown filed a notice of appeal (pro se) of this revocation, to assert "no basis for revocation in the face of zero tax liability". Dr. Brown was unable to follow through from prison, and the appeal was dismissed on 07-02-2008 (Doc. 192) for failure to litigate.
Doc. 189 06-12-2008 ORDER STAYING 151 PENDING APPEAL - order asserts that Dr. Brown's notice of appeal (Doc. 137, on March 26, 2007) to the U. S. Court of Appeals is still pending. See Doc. 154 and Doc. 162 to confirm that said appeal was already concluded by mandate of the U. S. Court of Appeals on November 1, 2008. Therefore, this is an erroneous order. Notification of this fact (erroneous order) was filed by Dr. Brown in Doc. 193.
Doc. 193 07-17-2008 Motion to Correct Erroneous Order - as there is no appeal pending in U. S. Court of Appeals, Doc. 189 misrepresents the docket sheet record. the details of this misrepresentation are described in this motion. No judge has ruled on this motion (i.e., motion still pending).
Doc. 197 07-29-2008 ORDER LIFTING STAY AND ORDER TO ANSWER - this (order by Magistrate Judge G. Mallon Faircloth) is equivalent to Doc. 152, but 9 months later. Thus, we have lost 9 months, since Doc. 193 never received a ruling. Dr. Brown lost the benefit of the exonerative pleadings (Doc. 168 through Doc. 175), which were sufficient to reverse his conviction and end his inprisonment.
Doc. 198 08-08-2008 Motion for Injunctive Relief - this is a request in the face of the extraordinary circumstances (Doc. 168 shows zero tax liability for convictionyears; Doc. 175 shows IRS owes Dr. Brown for levy extraction in conviction years), Dr. Brown qualifies under the most strengent standards for injunctive relief. This request is still pending (i.e., yet to receive a ruling by a judge).
Doc. 199 08-18-2008 Motion to Compel Disclosure of Petitioner's IRS Levy Records - to determine the exact amount of money the IRS extracted from Dr. Brown by way of levy extractions for years, 1993 forward.
Doc. 201 10-09-2008 PETITIONER'S REPLY TO GOVERNMENT'S RESPONSE TO PETITIONER'S MOTION FOR RELIEF UNDER RULE 60(b) OF THE FEDERAL RULES OF CIVIL PROCEDURE PURSUANT TO FRAUD UPON THE COUNT - this is in response to Doc. 197 (the most recent order from Magistratge Judge Faircloth to reply to Government's response to Doc. 151). FOIA responded on July 22, 2008 to assert: 1,488 pages of apparent levy records have been located, and are being sent to IRS for verification. IRS claims they must not disclose the records for fear of compromising some unspecified law inforcement efforts.
Note that Dr. Brown paid an FOIA demanded fee of $1,176.00 for the records.
Since the 16 pages (provided by FOIA on April 2, 2008) contained $114,241.00, we use the per page money yield ($114,241.00 / 16), of $7,140.06 to estimate the total money yield for the 1,488 pages to be $10,624,409.28.
Therefore, this is a bizaare extraordinary circumstance: Dr. Brown is in prison for tax evasion, and the IRS actually owes him more than ten million dollars.
The person assigned (February 15, 2007) to audit and review Dr. Brown's case is: Trail Attorney Carol Koehler Ide / Department of Justice, Tax Division / Civil Trial Section / Southern Region /P. O. Box 14198 / Washington, Dc 20044. She has been provided all of Dr. Brown's documents that have been referenced in this INDEX Listing. Ms. Ide is unable (or unwilling) to provide a finding to Dr. Brown. Hence, Dr. Brown languishes in Maxwell Air Force Base Federal Prison Camp / Inmate # 91022-020 / Montgomery B Unit / Montgomery, Alabama 36112.
This will be an unhappy Christmas.
Judicial Complaint 12-01-2008 Complaint Number 110890117 at the Eleventh Circuit Judicial Council - Judge Land: refused to rule on exonerative motions; initiated unrequested action to reimprison Petitioner; ignored subpoena request; allowed docket misrepresentation.
Doc. 202 12-10-2008 MOTION TO RECUSE - Judge Land has: refused to rule on Dr. Brown's exonertive motions; initiated unrequested action to reimprison Dr. Brown; ignored levy record subpoena request; allowed docket sheet record misrepresentation. Thus, Dr. Brown filed motion requesting Judge Land to recuse himself, pursuant to Title 28, Section 455(a).
Judge Land rules 12-11-2008 ORDER DENYING Doc. 202 MOTION TO RECUSE - this is an unnumbered, text only entry (i.e., there is no document number; there is no document).
