Sunday, December 14, 2008

Wrongful Reimprisonment Number 1

(For clarity, please read this posting third.)
Postings list is to the right on this page.

On January 10, 2007, Dr. Bradford G. Brown's case (Case 3:02-cr-14) was reassigned to Judge C. Ashley Royal from Judge Hugh Lawson.

On that day (January 10, 2007), Dr. Brown filed Doc. 122, MOTION TO AMEND MOTION FOR RECONDERATION OF RESTITUTION AND FINE. Doc. 122 was an effort to inform the Court of the further discoveries of Dr. Brown's true tax liability for the conviction years, in light of the defensive filings (by CPA Arthur Smith) that were the basis for the conviction.

Doc. 122 was the result of careful review of the records provided to Dr. Brown during the reciprocal discovery period just before trial and claiming never before taken deductions:
a. nontaxable deposits that had been treated as taxable by CPA Smith's defensive filing strategy; b. business expenses that had been ignored by CPA Smith's defensive filing strategy.

The result was that for all conviction years (1994, 1995), Dr. Brown's tax liability was zero (amended returns for 1994, 1995) had at that point been formally presented to the Court and the IRS. Therefore, pursuant to Edwards, tax evasion for the conviction years (1994, 1995) was impossible.

Doc. 121 and Doc. 122 (motions for reconsideration of restitution and fine) have never been ruled on. Judge Royal never took any action on Doc. 121 or Doc. 122.

On January 29, 2007, Doc. 123 (MOTION for Action re: Defendant's Probation/Supervised Release for Bradford G. Brown) was entered. This was a sealed motion (i.e., no one has ever seen this motion). That same day (January 29, 2007), Judge Royal entered ORDER (Doc. 124) for Dr. Brown be summoned to answer Doc. 123, at HEARING scheduled for February 27, 2007 and later rescheduled for March 1, 2007, and again for March 9, 2007.

On February 15, 2007, Attorney Charles Cox was appointed to represent Dr. Brown during the revocation proceedings (as Dr. Brown was without counsel). Dr. Brown and I explained to Attorney Cox that Doc. 121 and Doc. 122 were pending (i.e., evidence of zero tax liability for the conviction years was on hand). Attorney Cox took the position that it would not be wise to raise the issue of Doc. 121 and Doc. 122, as it would not sit well with Judge Royal (and would likely evoke an unpleasant response). We are aware that this conduct by Attorney Cox is inconsistent with minimum acceptable standards for client advocacy (specified by the State Bar of Georgia). However, Attorney Cox is a small player in this drama (unworthy of focus at the moment). We shall invite Attorney Cox before the State Bar of Georgia to answer for his misconduct in due course.

On March 9, 2007, Judge Royal revoked Dr. Brown's supervised release and sentenced him to 3 months in prison (ordered to surrender on June 7, 2007 to begin serving) .

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